Important
This guide explains public information and practical record-keeping workflows. It is not personal tax, accounting or legal advice, and eScripts is not SARS or CIPC.
Why SARS record keeping matters
SARS says taxpayers and other people covered by the Tax Administration Act must keep records, books of account or documents so they can demonstrate compliance and support the information in their returns.
Good records are not only for an audit. They make it easier to complete a return accurately, answer a verification request, explain a deduction and correct a mistake without reconstructing the year from memory.
Income records to keep
Your tax-year file should contain the documents that explain income reported by employers, financial institutions and other payers. SARS' personal-income-tax guidance lists the employee tax certificate and other documents relating to income received or accrued among the records needed to complete a return.
Where amounts are pre-populated on eFiling, keep the underlying certificates anyway so you can compare them with what appears on the return.
- IRP5/IT3(a) employee tax certificates
- Monthly payslips where useful for reconciliation
- Interest and investment tax certificates
- Documents for rental, freelance, business or other income
- Records for capital gains transactions
- Any tax directive or payroll document relevant to the year
Documents for deductions and tax credits
If you claim or rely on a deduction, rebate or credit, keep the certificate, receipt, calculation and any supporting facts that explain the amount. SARS' filing guidance specifically refers to medical, retirement and travel-related records, as well as documents for commission expenditure.
The exact supporting evidence depends on the item. A single bank transaction may prove payment but not always the nature or tax treatment of the expense, so keep the invoice, receipt or other source document where relevant.
- Medical scheme tax certificate
- Proof of qualifying medical expenses not recovered from the scheme, where relevant
- Retirement annuity or other retirement-fund contribution certificates
- Section 18A donation receipts where a deduction is claimed
- Receipts and supporting documents for commission-related expenditure
- Travel logbook and related vehicle-cost records where travel is claimed
Business and self-employment records
SARS' small-business material emphasises keeping source documents such as sales slips, invoices, receipts, bank deposit slips and other documentation. These records help explain the income and expenses reported by a business.
For a practical digital file, keep the source document together with the transaction record and, where possible, a short explanation of the business purpose if it would not be obvious to someone reviewing it later.
- Sales invoices and customer records
- Supplier invoices and expense receipts
- Bank statements and deposit records
- Contracts and agreements relevant to income or expenses
- Asset-purchase records and finance agreements
- VAT records where the business is VAT registered
- Financial statements and supporting schedules where applicable
Travel and vehicle records deserve their own folder
SARS lists a logbook among the documents needed when a travel allowance or employer-provided vehicle gives rise to a business-travel deduction. For commission-related expenditure, SARS also specifically mentions a logbook where a business-travel deduction is claimed.
Keep the opening and closing odometer readings, trip-by-trip business records and, if you use an actual-cost method, the relevant vehicle expense evidence.
- Opening and closing odometer readings
- Date, kilometres, route and business purpose for each business trip
- Fuel, repairs, insurance, licence and finance or lease records where relevant to the chosen claim method
- Tracker histories if they form part of the evidence behind the logbook
The five-year record-keeping rule
SARS' public record-keeping guidance says a person who has submitted a return generally keeps the relevant records for five years from the date of submission. SARS also tells individual taxpayers to keep supporting documents safely for five years in case they are requested later.
That is a general rule, not a signal to destroy records during an unresolved dispute. If an audit, inspection, verification, investigation, objection or appeal is still open, keep the records until the matter is concluded and the relevant assessment or decision is final.
A simple digital filing structure
The easiest system is organised by tax year and document type. Capture source documents when they arrive, give them a meaningful category and keep the record that explains the transaction close to the evidence.
eScripts is built around South African tax years so receipts, documents, income, expenses, mileage and imported statements can stay together instead of being scattered across email, messaging apps and cloud folders.
- Income and IRP5
- Medical and retirement
- Expenses and receipts
- Travel and vehicle
- Investments and capital gains
- Business and rental records
- SARS correspondence and assessments
Put this into practice
Keep the evidence behind the numbers organised all year.
Scan receipts, upload tax documents and keep supporting records grouped by South African tax year before filing season arrives.
Frequently asked questions
Do I send all my supporting documents to SARS when I file?
Usually no. SARS says supporting documents are used to complete the return and should be kept safely in case SARS requests them. Some specific returns or processes can require attachments, so follow the requirements shown for your return.
How long should I keep SARS documents?
A common rule is five years from the date a return is submitted. Keep records longer where a related audit, verification, investigation, objection or appeal remains unresolved.
Should I keep receipts if the payment appears on my bank statement?
Yes where the receipt or invoice helps prove what the payment was for. A bank line often proves that money moved but does not always prove the nature, business purpose or tax treatment of the expense.
Do I need to keep an IRP5 if the information is already on eFiling?
It is sensible to keep the IRP5 so you can compare the pre-populated return with the employer certificate and reconcile any difference.
Can I store SARS supporting documents digitally?
Digital record keeping can be practical, provided the records remain readable, complete and available for the required retention period. Keep backups and preserve the original supporting information.
Official sources used for this guide
Rules can change. Follow the official source for the latest version and use professional advice where your facts are complex.