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How do I submit bank-detail evidence for a Transfer Duty refund?
How do I submit bank-detail evidence for a Transfer Duty refund?
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Direct answer
SARS says supporting documents for new or changed bank details relating to a Transfer Duty refund can be uploaded through eFiling or through the SARS Online Query System. If bank verification fails, SARS says it issues a letter that can be viewed under SARS Correspondence in eFiling. From there, the user can upload the requested documents and submit them to SARS.
Bank verification is not the same as approval of a refund. It confirms information SARS needs to consider the payment destination. Keep the refund request, payment history and bank-detail evidence together so that the transaction can be reconciled later.
What this means in practice
Transfer Duty processes can involve a refund after cancellation, overpayment or another change in the transaction. SARS says a request to cancel a submitted declaration after payment is automatically seen as a refund request and supporting documents must be attached to process it. The correct operational response is to read the current SARS request, identify the legal entity and account concerned, and provide only the documents requested through the correct secure channel.
For a Transfer Duty account, SARS says banking details are captured for the trust account where refunds may be paid. It also warns that the income-tax reference used in registration must be the reference of the firm, partnership or individual in whose name the organisation profile was created. An employee's tax number must not be used. Checking those account facts before uploading evidence reduces the risk that a correct document is associated with the wrong profile.
Do not send banking records by ordinary email unless SARS specifically directs a verified secure process. Use the eFiling correspondence and upload function, or the SARS Online Query System, and retain the acknowledgement.
Step-by-step
- Identify the precise trigger. Preserve the cancellation, refund request or SARS bank-verification letter. Note the Transfer Duty account, transaction reference, refund amount if known and response date shown by SARS.
- Open the organisation's approved eFiling profile. Navigate to the SARS Correspondence function under Returns when SARS has issued a letter. Confirm that the letter relates to the correct taxpayer and transaction before downloading or responding.
- Read the document request carefully. SARS says a letter is issued when bank verification fails and can be accessed through correspondence. Do not assume that the same evidence will satisfy every verification request.
- Select Upload from the letter or use the permitted SARS Online Query System route. Choose the relevant files, check that they are complete and readable, then upload them. Keep sensitive bank information within the secure process and restrict access inside the firm.
- Review the Uploaded Documents section. Ensure the files displayed are the intended files and that no unrelated client information has been attached. Add a firm-side record showing file names, source, date and reviewer.
- Select Submit to SARS only after the evidence has been checked. Saving or uploading a file does not necessarily mean SARS has received the response. Record the acknowledgement, reference and status shown after submission.
- Monitor SARS Correspondence and the Transfer Duty work page. If SARS asks for further evidence, respond to the specific request. Do not alter bank details repeatedly while a verification is under way without first understanding the impact.
Documents and records to keep
- SARS's verification letter, refund communication and submission acknowledgements.
- The Transfer Duty declaration, payment confirmation and cancellation record where relevant.
- Bank-detail evidence as requested by SARS, held in the controlled client file.
- A reconciliation of the legal entity, Transfer Duty account and intended refund destination.
- Internal notes of review and authority to submit.
SARS requires relevant Transfer Duty declarations and material to be retained for five years from submission. The record should show why the refund arose, what evidence was delivered and how SARS responded.
Important limits and exceptions
SARS's guide says the bank-detail upload function is available for new or changed details in a Transfer Duty refund case. It does not say every change will be approved or that a refund will be paid once documents are uploaded. Verification can fail, and SARS may issue a document request. Treat that as a case-specific compliance step.
Never substitute one entity's bank information for another's because a conveyancer is managing both files. The profile, tax reference, trust account and transaction must match. If the refund concerns a paid cancellation, remember that the cancellation is automatically regarded as a refund request and supporting documents are required.
When to get tailored advice
Obtain advice where ownership of the refund is disputed, a trust or partnership is involved, the account details differ from the party shown in the transaction, or SARS requests evidence that conflicts with the deal records. Escalate promptly if a refund has been paid to an unexpected account or the firm believes confidential bank information was uploaded incorrectly.