Your SARS Filing Season document checklist
The documents you need depend on the income you earned and the deductions you intend to claim during the tax year. SARS may pre-populate information received from employers, medical schemes and financial institutions, but you remain responsible for checking that the information is complete and correct before accepting an auto-assessment or submitting an ITR12 return.
1. Personal and SARS information
Your South African identity document or valid passport.
Your SARS income-tax number and access to your eFiling profile or SARS MobiApp.
Current contact details, residential address and marital status.
Correct bank-account details registered in your own name for any refund.
Your previous assessment or statement of account if there are outstanding returns, debt or disputes.
2. Salary, pension and lump-sum income
IRP5 or IT3(a) certificates from every employer, pension fund, provident fund or retirement fund that paid you during the year.
Certificates for retrenchment, retirement or withdrawal lump sums.
Records of allowances, fringe benefits, bonuses and other remuneration not correctly reflected on a certificate.
If you changed jobs or worked for more than one employer, make sure that every certificate appears on the return and that no certificate is duplicated.
3. Medical aid and qualifying medical expenses
The annual tax certificate from each medical scheme to which you contributed.
Proof of qualifying medical expenses you paid personally and that the scheme did not reimburse.
Statements showing claims rejected or not recovered from the medical scheme.
A valid ITR-DD form completed by the appropriate medical practitioner when disability-related expenses are claimed.
4. Retirement annuity contributions
Obtain the tax certificate from every retirement annuity fund to which you contributed. Also retain proof of any qualifying contribution that does not appear correctly on the certificate or pre-populated return.
5. Investments and interest
IT3(b) certificates for local and foreign interest and dividend income.
IT3(s) certificates for tax-free investments.
Unit trust, share portfolio and investment statements showing income, fees and disposals.
Foreign income statements and proof of foreign tax paid, where applicable.
If you are married in community of property, SARS may require investment information for both spouses because certain income is shared between the spouses for tax purposes.
6. Travel allowance or reimbursive travel
A complete travel logbook covering the tax year from 1 March to the end of February.
Opening and closing odometer readings and the date, destination, distance and business purpose of each business trip.
Vehicle purchase agreement or lease agreement.
Fuel, maintenance, licence, insurance and finance-cost records if actual vehicle costs are claimed.
Ordinary travel between home and your normal place of work is generally private travel and should not be recorded as business kilometres.
7. Rental income
Rental agreements and a schedule of rent received.
Municipal rates, levies, insurance, agent fees, repairs and other supporting invoices.
Bond statements showing interest charged, not simply the total bond instalments paid.
Details of private use, vacant periods or shared expenses where only part of the property was rented.
8. Freelance, trade or other business income
A summary of all income earned, including amounts not reflected on an IRP5.
Invoices, bank statements and platform or payment-provider statements.
Receipts and invoices for expenses directly connected to earning the income.
Asset purchases, vehicle costs, home-office information and other supporting schedules where relevant.
9. Capital gains and losses
Keep purchase and sale agreements, broker statements, dates, proceeds and evidence of the original cost for property, shares, unit trusts, crypto assets and other assets disposed of during the year. Include improvement costs and directly related transaction costs where applicable. Each disposal must be considered and declared correctly.
10. Donations and other deductions
Valid Section 18A receipts for qualifying donations.
Supporting records for qualifying commission-earner expenses.
Home-office measurements, expense schedules and proof that the statutory requirements are met.
Any directive, court order or supporting certificate relevant to another deduction or income item.
If you received an auto-assessment
Do not accept it simply because SARS calculated a refund. Compare every pre-populated amount with your certificates and check whether rental income, freelance income, capital gains, foreign income or allowable deductions are missing. If the assessment is incomplete, submit an updated return by the applicable deadline and keep the supporting documents for any changes.
How long should documents be kept?
SARS generally requires taxpayers to retain supporting documents for at least five years from the date the return is submitted. You normally keep the documents rather than uploading them with the original return, unless SARS selects the return for verification or specifically requests supporting material.
Keep clear, readable copies that are not password protected. Name files consistently—for example, “2026 IRP5 Employer Name” or “2026 Medical Aid Certificate”—so that a verification request can be answered quickly.
How Orion Moon can help
Orion Moon reviews your tax certificates, identifies missing income or deductions, checks the information pre-populated by SARS, prepares the return and assists with supporting documents if the return is selected for verification. We can also help with outstanding returns, provisional tax, rental schedules and communication with SARS.
Frequently asked questions
Must I upload all supporting documents when submitting my return?
Usually not. Keep them available and upload them only if SARS requests verification documents or if a particular process requires supporting material.
What if an IRP5 is missing or incorrect?
Contact the employer or fund that issued it and request a corrected certificate. Do not submit information you know is incomplete without first obtaining advice on the correct process.
Should I accept my SARS auto-assessment?
Only after confirming that all income, deductions and personal information are complete and correct. An auto-assessment can exclude information that SARS did not receive from a third party.
Can I claim an expense without proof?
A deduction should be supported by valid records showing the amount, date, nature of the expense and its connection to income earned. SARS may disallow unsupported claims.
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