SARS Supporting Documents

by Shantel Nel


Supporting Documentation

Supporting documents SARS may request from the taxpayer

Section 46(1) of the Tax Administration Act, No. 28 of 2011, as amended ('the TAA') contains provisions giving SARS the power to require persons to submit relevant material that SARS requires.

The term 'relevant material' is defined in section 1 of the TAA and means:

… any information, document or thing that in the opinion of SARS is foreseeably relevant for the administration of a tax Act …

For clarity, the term 'information' is also defined, in the following terms:

'information' includes information generated, recorded, sent, received, stored or displayed by any means.

The below information may be requested by SARS at any given time. This information must be provided to your accountant when requested, as there is a limited time for submission. This is relevant for existing and new e-filing registrations.

  • E-filing registration:
    Request for relevant documentation concerning an e-filing registration.  Below is a list of documents that MUST be provided to SARS (however not limited to):
    • Proof of identity
    • Proof of residential address
    • Bank statements not older than 3 months 
  • SARS Audits:
    Relevant supporting documents for that particular tax period/year(s) MUST also be provided, see list below for the different entities/individuals.
  • Personal/Individual Tax:
    • IRP5/IT3(a) Employees Tax Certificate (if applicable)
    • Certificates received for local interest income, foreign interest income and foreign dividend income
      • If you are married in community of property, the certificates received by both you (the taxpayer) and your spouse are required
      • If you are married out of community of property, only the certificates that you receive are required
    • Documents relating to medical expenditure such as:
      • The income tax certificate from your medical scheme received for the relevant tax period (if you belong to a medical scheme)
      • Proof of qualifying medical expenses paid by you and not recovered from a medical scheme
      • Completed ITR-DD Confirmation of Diagnosis of Disability form (if you want to claim disability related expenses)
    • The income tax certificate(s) received from the financial institution to which contributions for retirement annuities were made
    • If you received a travel allowance or a fringe benefit for an employer provided vehicle, you must have a logbook to claim the business travel deductions
    • All information relating to capital gain transactions (local and foreign)
    • Documents and receipts for commission related expenditure including a logbook to claim business travel deductions
    • All information relating to the letting of assets (if applicable)
    • Financial statements for trading and farming activities (if applicable)
    • Any other documents relating to income that must be declared or deductions that may be claimed
  • Trust and Company Tax
    • Signed Annual Financial Statements
    • Trust Deed / CIPC documents
    • Acquisition and Disposal of Investments such as properties, shares, etc.

NB: SARS may request more detailed information relating to the transactions for the trusts and companies. These are at the discretion of the SARS auditor assigned.

Keep in mind that the response time on any letter received from SARS is 21 business days. The finalisation of audits may take anything from 30 days to 90 days.

Should you require any further information or assistance from a Destinata Accountant, kindly send an e-mail to services@wealthmastersclub.com




 
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