What documents do I need to file my tax return in South Africa?
# What Documents Do I Need to File My Tax Return in South Africa?
The documents required for your SARS tax return depend on whether you're filing as an **individual (ITR12)** or a **company (ITR14)**. Here are the complete requirements for both.
## Individual Tax Return Documents (ITR12)
### Essential Documents
- **IRP5/IT3(a) certificates** from all employers showing salary, bonuses, and tax deducted
- **IT3(b) certificates** for investment income (interest, dividends, rental income)
- **Medical aid certificates** showing contributions and benefits received
- **Retirement annuity certificates** (IT3c) showing contributions made
- **Proof of identity** (SA ID, passport, or driver's licence)
### Additional Documents (If Applicable)
- **Bank statements** showing interest earned
- **Dividend certificates** from share investments
- **Rental income records** including expenses and receipts
- **Foreign income documentation** with proof of tax paid abroad
- **Medical expense receipts** exceeding the medical scheme contribution tax credit
- **Donation receipts** to registered Section 18A organisations
- **Travel logbooks** for vehicle expense claims
- **Home office expense records** if claiming deductions
## Company Tax Return Documents (ITR14)
### Mandatory Documents
- **Annual Financial Statements** (audited or independently reviewed if required)
- **Trial balance** or detailed general ledger
- **Directors' remuneration records** including benefits and allowances
- **PAYE reconciliation** showing employee tax paid
- **Provisional tax payment statements** (IRP6 certificates)
- **Withholding tax certificates** on payments made
### Supporting Documentation
- **Bank statements** for all business accounts
- **VAT returns** and reconciliations
- **Asset registers** showing additions and disposals
- **Loan agreements** and interest calculations
- **Related party transaction records**
- **Foreign exchange documentation** for international transactions
## Digital Submission Requirements
SARS requires all supporting documents to be **uploaded digitally** via eFiling. Documents must be:
- **PDF format** with clear, legible text
- **Under 20MB** per file
- **Original documents** or certified copies
## Filing Deadlines 2024
- **Individuals**: 31 October 2024 (non-provisional taxpayers)
- **Provisional taxpayers**: 31 January 2025
- **Companies**: 12 months after year-end
## Pro Tip for Accounting Practices
WeekdayApp's document management system helps accounting practices organise and track all client supporting documents, ensuring nothing is missed during tax season. The platform automatically reminds you of filing deadlines and required documentation for each client.
## What Happens If Documents Are Missing?
SARS may **reject your return** or request additional information, which can delay processing and potentially result in penalties. Always ensure you have complete documentation before submitting your return.