What supporting documentation is needed when submitting an income tax return?
- When submitting a tax return, it is not always as simple as just completing the necessary forms and the process is done. A taxpayer will have to be able to prove everything captured on the tax return. This means that a taxpayer must not throw away any important receipts or other documents that may be used when completing a tax return.
- Not only the income of a taxpayer plays a role, but there may also be certain deductions applicable. For example, certain medical expenses can be deducted for income tax purposes and the taxpayer must be able to prove those expenses by submitting receipts and so on.
- The following documents are some of the documents that a taxpayer might need when submitting a tax return:
- IRP5/IT3(a) certificate received from an employer. This document sets out, amongst other things, the taxpayer's remuneration received from the employer, whether or not the employer deducted PAYE, medical aid deductions and so on. The employer will provide this document to the taxpayer, or submit it directly to SARS.
- Medical certificates (usually in respect of medical aid deductions), as well as documents and receipts for medical expenses not covered by a medical aid.
- Certificates and details in respect of a pension and retirement annuity, as well as any other financial investment.
- If a taxpayer receives a travel allowance, SARS may request him/her to submit the travel logbook.
- Any other document in relation to income, expenses and deductions submitted with a tax return.
