Demand-ranked tax questions · Business · Question 10 of 20
How long must tax records be kept in South Africa?
SARS generally requires records supporting a return to be kept for five years from the date the return was submitted. If no return was submitted, or an audit, objection or appeal remains open, records may need to be kept longer. Records must remain accessible and capable of supporting the figures filed.
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The points that decide the answer
- The clock is linked to submission, not merely the transaction date.
- Outstanding returns mean the normal five-year period has not started in the usual way.
- An open audit or dispute extends the practical retention period until the matter is final.
- Electronic records are acceptable when they remain complete, readable and available to SARS.
A practical way to handle it
- Create folders by entity, tax type and period.
- Store source documents with the final reconciliation and submitted return.
- Back up records separately from the accounting platform.
- Apply a deletion schedule only after checking audits and disputes.
Common mistakes
- Keeping only bank statements
- Losing invoices after changing software
- Deleting records five years after purchase rather than submission
What to keep on file
Returns, assessments, ledgers, invoices, bank statements, contracts, payroll, VAT schedules and correspondence.
Source and scope
Based on current SARS guidance, reviewed on 28 August 2026. This is general information, not tax advice. Rates, thresholds and outcomes depend on the tax year and your facts. Regulated submissions and advice are handled through registered partners where required.
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