Tax document checklist for individuals: what to gather before you file

Filing a tax return is mostly a document-gathering exercise. The return itself takes twenty minutes once the paper is in front of you, and hours if it is not. This is the list - and, more usefully, what to do about each item when it does not arrive.

The core documents

IRP5 - the employee tax certificate

Every employer you had during the year of assessment must issue an IRP5 showing your total income, the PAYE deducted, and any UIF, SDL or fringe benefits. If you changed jobs, you have more than one, and both must be on your return - this is the single most common reason a return is queried.

Employers submit these to SARS electronically, which is why your IRP5 usually appears on eFiling without you uploading anything. If it is missing, the payroll department is the place to start, not SARS.

IT3(a) - non-standard payments

Commission, lump sums and payments to people who are not regular employees come on an IT3(a) rather than an IRP5. If you earned commission, assume there is one.

IT3(b) and IT3(c) - investment income

Banks, insurers and asset managers issue IT3(b) for interest and IT3(c) for investment returns such as interest distributions from funds. You need these if you are claiming the interest exemption or if investment income pushes you above the threshold.

Medical and retirement

Medical aid tax certificate. Your scheme issues a certificate showing total contributions and the number of members for the full year, split by month. This is not the same as your monthly bank statements: if you joined mid-year or a dependant was added, the certificate is the document that determines the credit.

Retirement annuity and pension certificates. Contributions to a pension, provident fund or retirement annuity are deductible within published limits. Your fund issues the certificate. If you contribute to an RA directly, this is the only document that proves it.

Other income and deductions

Rental income, expenses you are claiming against it, donations to approved organisations, and any business or trade income all need records. For a side business run as a sole proprietor, that means a summary of income and expenses with the underlying slips and invoices - not a bank statement alone.

The full checklist

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The full checklist: tick each item as you complete it

• IRP5 from every employer
• IT3(a) for commission, lump sums and non-standard payments
• IT3(b) interest certificates and IT3(c) investment returns
• Medical aid tax certificate, by month and by member
• Retirement annuity, pension and provident fund certificates
• Rental income and expense records
• Donation receipts from approved organisations
• Bank confirmation letter if your banking details changed

Ticks are not saved and are not sent anywhere. Nothing you do on this page leaves your device.

When a document is missing

Three options, in order of preference:

1. Get the certificate. Contact the issuer. It is the fastest path and the least risky.
2. Reconstruct from your own records. Pay slips, bank statements and scheme statements can support an accurate figure if the issuer is unresponsive - keep them and be ready to explain the reconstruction if asked.
3. Request an extension. SARS grants filing extensions in defined circumstances. Using one is better than filing a return you know is incomplete, but it is not a fix for disorganised records.

Where this fits in the season

The filing season dates are fixed: 23 October 2026 for most individual taxpayers. If you are filing for the first time, the eFiling registration guide covers getting access, and the tax status guide explains how to read what SARS shows you - including the difference between a return that is submitted, assessed and verified.

If you want a rough check on whether the PAYE deducted over the year looks right before you file, the income tax calculator will estimate it from your annual income. It is an estimate, not a SARS computation, and it files nothing.

Last reviewed 13 October 2026. Document requirements are set by SARS and change between seasons - confirm the current list on the filing season page before you rely on this one.