What Documents Do I Need for My SARS Income Tax Return?

The short answer: collect your income tax certificates, medical aid and retirement contribution certificates, relevant investment records, and evidence for any additional income or deductions. The exact list depends on how you earned money and what happened during the tax year. You do not usually upload that whole folder when submitting your individual income tax return, or ITR12. You use it to check the return and keep it available if SARS asks for supporting documents. Here is the checklist I would use to turn a scattered pile of emails and PDFs into something manageable. ## Start with the correct tax year Before downloading anything, confirm which year of assessment you are filing for. South Africa’s individual tax year generally runs from 1 March to the last day of February, rather than January to December. A certificate’s issue date is not necessarily the period it covers. Check the year of assessment printed on it. Create one folder for that tax year, then add these subfolders: - Income - Medical - Retirement - Investments - Other income and expenses - SARS correspondence Keep a separate list of missing documents. It is easier to work through three outstanding items than repeatedly search your inbox for everything. ## Salary, pension and other employment income ### IRP5 or IT3(a) certificates Collect certificates from every employer or relevant payer for the year. If you changed jobs, you may have more than one. Pension or annuity income can also come with a tax certificate. An IRP5 generally records employment-related income and employees’ tax withheld. An IT3(a) is generally issued where no employees’ tax was withheld. Check: - Your name, identity details and tax reference number - The period covered - Income, allowances and benefits - Employees’ tax deducted - Whether every employer or payer is represented Keep payslips available to help resolve differences, but do not treat your own payslip totals as a replacement for correcting an inaccurate employer certificate. ### What if the certificate is missing or wrong? Contact the employer’s payroll team or the institution that issued it. Ask them to investigate and, where necessary, correct the information submitted to SARS and issue an updated certificate. A figure appearing automatically on eFiling does not guarantee it is correct. Equally, do not simply add another copy of income because you cannot immediately recognise the existing entry. ## Medical aid and qualifying medical expenses Download your medical scheme tax certificate for the relevant year. Check the membership details, dependants, contributions and amounts reflected as not paid by the scheme. Depending on your circumstances, also collect: - Invoices for potentially qualifying medical expenses - Proof that you paid those expenses - Medical scheme statements showing reimbursements or rejected claims - Relevant disability documentation, if applicable Keep the invoice and payment evidence together. An invoice shows what was charged; it does not necessarily show that you paid it or whether the scheme reimbursed you later. Not every health-related purchase qualifies for tax relief. Medical tax credits also depend on your circumstances, so avoid treating all medical spending as a straightforward deduction. A registered tax practitioner can help with uncertain claims. ## Retirement contributions Collect tax certificates for retirement annuity contributions and any other relevant retirement fund contributions. Also check the retirement contribution information on your employer certificate. The main practical risk is counting the same contribution twice: once through payroll information and again as though it were a separate personal payment. Keep fund statements and payment records where they help explain a difference. If you made withdrawals or received a lump sum, retain the related certificates and tax directive information supplied by the fund. A payment into a fund does not automatically mean the full amount is deductible for that year. Limits and other rules can affect the result. ## Interest, investments and assets you sold Request the annual tax pack from each bank, investment platform or investment provider you used. Do not assume your main bank’s certificate covers accounts held elsewhere. Depending on your investments, useful records include: - IT3(b) certificates for interest and other investment income - Capital gains tax schedules or IT3(c) certificates, where issued - Tax-free investment certificates - Dividend and foreign income statements - Records of foreign tax withheld If you sold an asset that may have capital gains tax consequences, gather both the sale records and evidence of its original cost and relevant expenses. A bank deposit showing the proceeds is not enough to work out a gain or loss. Property sales, crypto transactions, foreign investments and inherited assets can require additional records and careful treatment. Get professional help where the position is unclear rather than guessing from the amount received. ## Freelance, business and rental income If you earned money outside employment, a collection of tax certificates will not necessarily tell the whole story. For freelance or sole-proprietor income, gather invoices, credit notes, payment records, bank statements and an income-and-expense summary. Keep supporting invoices and receipts for expenses you intend to claim. For rental income, useful documents include lease agreements, rental statements, managing-agent statements, expense invoices and relevant bond interest statements. A full bond repayment is not the same thing as an interest expense. Where an expense has both business and private use, keep a reasonable, supportable explanation of the split. A spreadsheet total without the underlying records is difficult to substantiate. For more on the expense side, see [what South African freelancers can claim from SARS](/blog/what-south-african-freelancers-can-claim-from-sars). Having a receipt is only one part of establishing whether something qualifies. ## Travel claims need more than fuel slips If your circumstances allow a business travel claim, collect the relevant vehicle information, travel logbook and supporting cost records required for your calculation. A useful logbook distinguishes business travel from private travel and records the details needed to support the business journeys. Ordinary travel between home and your usual workplace is generally private travel. Fuel receipts alone do not establish business kilometres. If your records are incomplete, speak to a registered tax practitioner rather than inventing trips to fill the gaps. ## Know what to keep and what to submit Think of your tax folder as evidence, not a bundle that must automatically be uploaded. Use the documents to check pre-populated information and complete the relevant sections of your return. If SARS requests supporting documents, follow the specific notice, submission channel and deadline shown in your SARS correspondence. Save copies of your submitted return, assessment and any documents you send. Keep the submission confirmation too. Record-retention requirements can extend where a return is outstanding or a matter remains unresolved, so check SARS’s current guidance before deleting older records. For readable, usable files: - Give each document a clear name, such as `Medical-certificate-[tax-year].pdf`. - Keep every page of a statement or certificate together. - Check that scans are legible and complete. - Store backups securely and limit access to sensitive information. ## Make the next filing season easier You do not need specialist software to organise this. A secure folder and a short checklist can do the job. Save documents as they arrive, and note anything you need to request from an employer or provider. If you want document storage, deadline tracking and plain-English tax answers in one place, [Taxza](/apps/taxza) can help with that preparation. Its free calculators can help with estimates, but those are not SARS assessments or a substitute for advice on a complicated return. This is general guidance. Confirm current SARS requirements and consult a registered tax practitioner if you are unsure how the rules apply to you. ## FAQ ### Do I upload all my documents when I submit my return? Not usually. Keep your supporting records and submit documents when SARS requests them, following the instructions in the relevant notice. ### What if my employer has not given me an IRP5? Ask the employer or payroll team for it and check whether the certificate appears on eFiling. If the problem remains unresolved, contact SARS for guidance rather than making up the missing figures. ### Do I still need documents if SARS auto-assesses me? Yes. Check the assessment against your records, including income or relevant information that may not have been supplied by third parties, and follow SARS’s current process if anything needs correcting. ### Are bank statements enough to support expense claims? Usually not on their own: they show a payment, but may not establish what you bought or why it qualifies. Keep invoices, receipts and any records explaining the business purpose alongside the payment evidence.