Tax Tips5 min read

What Documents Do You Need for Your Tax Return?

A practical checklist of every document you might need when filing your ITR12 — organised by type of income and deduction.

Published 1 June 2025

Income Documents

IRP5 / IT3(a) — from each employer (salary, commission, directors' fees). IT3(b) — from banks and investment platforms (interest, dividends). IT3(c) — broker statements for capital gains tax. Rental income records — lease agreements, rental receipts, expense invoices. Freelance income — invoices issued, proof of payment received. Foreign income — payslips, tax certificates from foreign employers. If you have cryptocurrency transactions, records of acquisitions, disposals, and fair market values.

Medical Aid & Medical Expenses

Medical aid tax certificate — your scheme sends this annually showing contributions and dependants. Out-of-pocket medical receipts — doctor visits, prescriptions, dental, optometry, physio. Gap cover statements. Medical device invoices (wheelchair, hearing aids). Disability-related expenses and ITR-DD form if applicable.

Retirement & Insurance

Retirement annuity (RA) contribution certificate — from your RA provider (Allan Gray, Coronation, Sanlam, etc.). Pension & provident fund statements — usually reflected on IRP5 but verify. Income protection insurance — premiums may generate tax benefits on claims received.

Home Office

Floor plan with measurements of dedicated office and total home. Municipal rates and taxes account. Bond statement showing interest (not capital). Electricity/water bills. Internet/fibre invoices. Home insurance policy. Employment contract or letter confirming work-from-home requirement (for salaried employees).

Travel & Vehicle

Travel logbook — preferably digital (MileageTracker, TripLog). Vehicle finance agreement showing cost price. Fuel receipts. Service and maintenance invoices. Vehicle insurance policy. e-Toll and parking receipts. Opening and closing odometer readings for the tax year.

Other Deductions

Section 18A donation receipts (with PBO reference number). Professional body membership fee invoices. Trade-related expenses — equipment, supplies, software subscriptions. Bad debt write-off records. Legal fees related to trade income. Study-related expenses (only if employer-required and directly related to current role).

Disclaimer: This article is based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2024/2025 tax year. It is provided for informational purposes only and does not constitute professional tax advice. Tax legislation changes periodically — consult a registered tax practitioner for advice on your specific situation.

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