Tax and SARS knowledge base
What documents will SARS ask for when it verifies my individual return?
What documents will SARS ask for when it verifies my individual return?
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Direct answer
SARS may ask for the documents that support the income, deductions, credits and other information declared in your ITR12. Its current individual-return guidance lists examples including IRP5s, medical and retirement records, banking information, travel logbooks, IT3(b) certificates, capital-gains information and financial statements.
The request is case-specific. SARS says supporting documents are generally submitted when requested, while taxpayers must retain supporting documents for at least five years. Start with the actual SARS letter or case request, not a generic checklist.
What this means in practice
Verification is an evidence exercise. SARS may ask you to justify a particular claim or item reported in the return. It does not mean every document you own must be uploaded, and it does not mean you should send unrelated records in the hope that they might help.
The best response is organised and traceable. Each document should be connected to the relevant tax year and return entry. If you claimed a travel amount, the travel logbook may be relevant. If you declared investment income, an IT3(b) or relevant investment record may be relevant. If you claimed a medical credit or retirement contribution, the applicable certificate may be relevant.
The SARS request controls the immediate task. Read it for the tax year, the records required, the upload channel and any case reference. Keep a copy of what was submitted and monitor the official SARS system afterwards.
Rental property verification checklist
A 2026 forum question about a rental-property loss showed the practical gap in generic checklists: taxpayers want to know which records connect the rental schedule to the return. SARS's comprehensive ITR12 guide specifically identifies the rental or lease agreement, the bond statement showing interest claimed, a schedule of rental expenses and the related invoices. Depending on the figures declared and the SARS letter, a complete pack can also include:
- rental-agent statements or a rent ledger reconciling gross rent, fees and amounts paid to you;
- municipal rates, levy and insurance statements for the relevant period;
- invoices and proof of payment for repairs or maintenance claimed;
- bank statements identifying rent received and expenses paid;
- a property-by-property income and expense schedule that reconciles to the ITR12;
- a short factual explanation for a rental loss, mixed private use, vacancy or an unusual once-off cost, if SARS asks for it.
Separate capital improvements from repairs. A payment appearing on a bank statement does not by itself establish what was bought, why it relates to earning rent, or whether the tax treatment is correct. Keep the invoice, proof of payment and property link together.
File limits and submission quality
SARS's eFiling guide states that supported upload formats include PDF, DOC, DOCX, XLS, XLSX, JPG and GIF, with a maximum of 5 MB per document and up to 20 documents. Files must not be password protected. Combine related records logically, use readable filenames and retain the exact pack that was uploaded.
Step-by-step
- Read the SARS request before gathering documents.
Confirm the taxpayer, tax year, case or letter reference and the entries SARS wants to verify. Identify the stated response method and any deadline in the actual correspondence. A generic article cannot replace the instructions in your own case.
- Match each request to the ITR12.
Open the submitted ITR12 and list the line items that relate to the request. This helps prevent an incomplete response and makes it easier to explain which document supports which amount.
- Collect the original evidence.
SARS's current ITR12 guidance gives examples of supporting records. These include IRP5s, medical records, pension or retirement-annuity records, banking records, travel logbooks, IT3(b) certificates, capital-gains information, financial statements and documents supporting other income or deductions. Use the records that fit your actual return.
- Check that the documents are complete and legible.
Confirm that the tax year, name, dates, amounts and relevant issuer details are visible. Do not alter a document to make it fit the return. If a certificate contains an error, contact its issuer and keep the correction correspondence.
- Submit through the requested official channel.
SARS's eFiling guide explains that supporting documents can be uploaded where a return has been selected for verification or audit. Follow the channel and case instructions in the SARS request. Upload only the documents asked for, unless SARS specifically asks for more.
- Keep proof of submission.
Save the upload confirmation, file list, case number and a copy of every document sent. This is important if SARS asks a follow-up question or if you later need to show what was provided.
- Monitor the case, but do not assume a result.
SARS may need time to consider the response or request further evidence. Watch eFiling, the MobiApp and official SARS correspondence. Where a refund is subject to verification or audit, it is not paid until that process is complete.
Documents and records to keep
The core records are the documents supporting the items on your own ITR12. Depending on the return, keep IRP5s, IT3 certificates, medical-tax and retirement certificates, proof of other income and expenses, banking information, travel logbooks, financial statements and capital-gains records.
Keep the filed ITR12, ITA34 assessment, verification letter, upload confirmation and all responses received. Organise records by tax year and do not rely on a provider being able to recreate an old certificate later.
Important limits and exceptions
The examples in SARS guidance are not a fixed list that applies to every person. The right evidence depends on what you declared and what SARS requests. A document that is relevant for one taxpayer can be irrelevant for another.
Do not send documents proactively merely because they are listed in a general guide. SARS states that supporting documents are submitted on request. Unrequested uploads can make the response harder to review and do not replace a requested item.
This article does not determine whether a deduction or credit is allowed. It addresses the practical evidence needed to support a return entry. If the records and declared figures do not agree, get tailored advice before responding.
When to get tailored advice
Get tailored help where the request concerns business, rental, foreign or trust income, capital gains, tax residency, travel claims or records that are missing or inconsistent. Get help promptly if SARS has issued a verification or audit letter and you do not understand what evidence is required.
TaxProof can help you organise a document pack and map records to the return. SARS decides whether the evidence supports the return and whether it needs further information.
Related TaxProof guides
- SARS verification, audit and tax debt response
- How long must I keep South African tax records?
- What does the SARS declaration questionnaire mean on my ITR12? (B01-IND-002)