SARS doesn't review your bank account. It is up to you to declare the correct income when you submit your tax return. If you are required to submit bank statements to them for some reason, then you just need to highlight the petty cash entries and explain what it relates to (ie reimbursement for expenses and not income)
Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.