What Documents Do I Need to File My Tax Return? (SARS Checklist)

IRP5 / IT3(a) Employees Tax Certificate

Why you need it: Reports your salary, the PAYE tax already deducted, and your benefits. SARS usually pre-populates this from your employer, so you just confirm it matches your own copy.

Where to get it: Your employer (issued after tax year-end). Also pre-loaded on eFiling from SARS.

SARS source code: IRP5 = tax was deducted; IT3(a) = no tax deducted. Income source codes 3601 (income), 3605 (annual payment / bonus), 3701/3702 (travel allowance), 3802/3816 (company car).

Medical scheme tax certificate (income tax certificate from your medical scheme)

Why you need it: Shows contributions paid and claims not reimbursed for the period 1 March to 28/29 February. Drives your medical scheme fees tax credit and additional medical expenses tax credit.

Where to get it: Your medical scheme (issued annually after tax year-end).

SARS source code: Code 4005 (contributions), 4474 (employer contribution), 4040 (qualifying out-of-pocket expenses reflected on the certificate).

Proof of qualifying out-of-pocket medical expenses not recovered from the scheme

Why you need it: Lets you claim medical costs you paid yourself that the scheme did not refund and that do not appear on your scheme certificate.

Where to get it: Receipts / invoices / statements from doctors, pharmacies and hospitals, plus the scheme's claims statement.

SARS source code: Code 4034 (qualifying out-of-pocket expenses you paid that are NOT recovered from / not reflected on the scheme certificate). Note: 4020 is for additional expenses that ARE reflected on the scheme certificate; 4022 is for disability-related out-of-pocket expenses.

ITR-DD Confirmation of Diagnosis of Disability form

Why you need it: Required ONLY if you claim disability-related medical expenses (for you or a dependant).

Where to get it: Completed and signed by a registered medical practitioner; SARS prescribed form.

SARS source code: Feeds code 4022 (disability-related expenditure).

Retirement annuity contribution certificate (often an IT3(f))

Why you need it: Proves your RA contributions for the year so you can claim the section 11F deduction.

Where to get it: The financial institution / fund administrator (e.g. insurer, asset manager).

SARS source code: Code 4006 (RA contributions). Pension / provident contributions appear on the IRP5 (codes 4001/4003/4472/4473).

Travel logbook (SARS-format eLogbook)

Why you need it: You can only claim business travel against a travel allowance or company-car fringe benefit if you keep an accurate logbook of opening / closing odometer readings and business kilometres.

Where to get it: Keep it yourself; SARS publishes an annual eLogbook template each year.

SARS source code: Claimed against allowance codes 3701/3702 (travel allowance) or 3802/3816 (company car). Keep the logbook for 5 years from the date you submit your return.

Vehicle purchase agreement / lease agreement / value records

Why you need it: Establishes the cost or determined value of the vehicle, needed for the actual-cost or deemed-cost calculation.

Where to get it: Dealer / finance house / lease agreement.

Records of actual vehicle running costs (fuel, maintenance, insurance, licence, finance)

Why you need it: Needed if you claim on the actual-cost method rather than the SARS deemed-cost tables.

Where to get it: Your receipts and bank / finance statements.

Rental income records (lease, rent received)

Why you need it: You must declare gross rental income; supporting records substantiate the amount.

Where to get it: Lease agreement, bank statements, rental statements from your agent.

SARS source code: Net local rental profit code 4210; loss code 4211. Maximum 20 rental activities per return.

Bond / mortgage interest certificate

Why you need it: Bond interest on the rented property is a deductible expense.

Where to get it: Your bank (annual loan interest certificate).

Municipal rates & taxes, levies and insurance statements

Why you need it: Rates, body-corporate levies and property insurance are deductible against rental income.

Where to get it: Municipality, body corporate / managing agent, insurer.

Agent commission and repairs / maintenance invoices

Why you need it: Letting-agent fees and repairs (not improvements, which are capital) are deductible.

Where to get it: Rental agent statements; contractor / supplier invoices.

IT3(b) tax certificate (interest and dividends)

Why you need it: Summarises local (and foreign) interest and dividends earned, used to declare investment income and apply the local interest exemption.

Where to get it: Your bank, asset manager or investment platform.

SARS source code: Local interest code 4201; local dividends 4238; foreign interest 4218; foreign dividends 4216.

IT3(c) tax certificate (disposals of investments)

Why you need it: Summarises proceeds and base cost of share / unit-trust disposals so capital gains or losses can be worked out.

Where to get it: Your investment platform / asset manager.

SARS source code: 4250 (gain) / 4251 (loss) are the profit/loss codes printed on the IT3(c) itself. The capital gains (CGT) section of the ITR12 uses asset-type-specific source codes (e.g. 6506/6507 for listed instruments), not 4250/4251.

Purchase and sale documents for property / other assets

Why you need it: Establish the base cost and proceeds for the CGT calculation (e.g. a property sale).

Where to get it: Conveyancer / attorney, sale agreement, original purchase records, improvement invoices.

Foreign income statements and foreign tax paid records

Why you need it: You must declare worldwide income; records support the amount and any foreign tax credit (section 6quat).

Where to get it: Foreign employer / payer, foreign tax assessments, foreign bank / investment statements.

SARS source code: Foreign interest 4218; foreign dividends 4216; foreign tax credit code ~4112.

Certificates for foreign interest and foreign dividend income

Why you need it: Required to declare offshore investment income.

Where to get it: The foreign or local platform holding the offshore investment (often on the IT3(b)).

Records of commission-related business expenses

Why you need it: If commission is more than 50% of your total remuneration you may deduct related business expenses; you must substantiate every expense.

Where to get it: Your own invoices, receipts and bank statements; a logbook if claiming travel.

SARS source code: Commission income code 3606/3611; expenses claimed under code 4015.

Home office floor-area calculation and proof of a dedicated work area

Why you need it: The deduction is apportioned by office floor area ÷ total floor area; the area must be regularly and exclusively used for work and specifically equipped.

Where to get it: Your own measurements / plan; an employer letter confirming work-from-home where applicable.

SARS source code: Home office expenses code 4028.

Home running-cost records (rent or bond interest, rates, electricity, repairs, cleaning)

Why you need it: Apportioned occupancy costs are the basis of the home-office deduction.

Where to get it: Bank / bond statements, municipal accounts, utility bills, invoices.

Section 18A donation receipt(s)

Why you need it: Only donations to a SARS-approved section 18A organisation are deductible (up to 10% of taxable income; any excess is carried forward). A valid 18A receipt is mandatory.

Where to get it: The PBO / approved institution you donated to. Donor ID / tax-reference details have been required on s18A receipts since 1 March 2023; a further expanded receipt standard applies to receipts issued on or after 1 March 2026, so check yours is compliant.

SARS source code: Donations deduction code 4011 (s18A receipts feed code 4055 on some payroll certificates).