South Africa 2025 tax season guide: 8 important documents needed to submit your income tax return
What you need to submit your income tax return in South Africa this 2025 season — avoid delays and penalties.
The 2025 tax season is well underway, and for many South Africans, this means gathering the correct documentation to ensure a complete and accurate tax return submission. Whether you’re a salaried employee, a freelancer, or a pensioner, having the right documents in hand is key to avoiding SARS queries, delays, or even penalties.
Here’s a detailed guide to the documents you’ll need and why each is important.
Required Documents for Income Tax Return Submission
To successfully submit your Income Tax Return (ITR12) for the 2025 season, SARS recommends that you have the following documents ready:
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IRP5/IT3(a) Certificates
These reflect your earnings and deductions from your employer(s). If you changed jobs during the year, you may have multiple IRP5s. -
IT3(b) Certificates (Investment Income)
Issued by your bank or financial institution, these reflect any interest or investment income earned during the year. -
Medical Aid Certificates and Proof of Payment
These show how much you and your dependents contributed towards medical aid. Additional receipts may be needed for out-of-pocket expenses not covered. -
Retirement Annuity Fund Certificates
These confirm your contributions to a retirement annuity and may qualify you for tax deductions.
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Travel Logbook
If you received a travel allowance, you’ll need a detailed logbook outlining business-related mileage to claim deductions. -
Other Relevant Income or Deduction Documents
These may include:-
Rental income records
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Donation receipts
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Income from side businesses or freelance work
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Expenses related to home office use
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Proof of Identification
A valid ID document, passport, or driver’s licence is required when engaging with SARS directly or during manual submissions. -
Spouse’s Identity Number (If Married in Community of Property)
If your marriage is legally recognized as “in community of property,” both spouses’ income must be considered in your return.
Why It’s Important to Have These Documents
Submitting your return with accurate and complete information:
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Reduces the risk of being flagged for audit or verification
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Ensures you receive any refunds you may be owed
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Helps you maximize deductions through medical expenses, retirement contributions, or business-related costs
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Maintains your tax compliance status, which is required for government contracts, visa applications, and financing
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When and How to File
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SARS eFiling remains the most popular and efficient method
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Auto-assessments are issued to many salaried workers—review these carefully before accepting
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If necessary, you can amend your return online or visit a SARS branch or mobile tax unit in your area
What Happens If You Don’t File?
Failing to file by the deadline may result in:
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Administrative penalties
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Delayed refunds
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Loss of tax compliance status
Even if you’re auto-assessed or earn below the threshold, it’s in your best interest to review and verify your information each year.
Useful tips
Start early. Don’t wait until the last week to collect documents or consult your employer or medical aid provider. Keep digital or hard copies stored safely and check the SARS website for regular updates and tips.
