Compliance · 7 min

SARS Audit - What to Expect and How to Prepare

A factual guide to SARS audits and verifications - why they happen, what documents you need, your rights under the Tax Administration Act, and how to respond.1 May 2025 All articles

Verification vs Full Audit

A verification (Section 42 of the Tax Administration Act) is a targeted check on specific items in your return - for example, SARS may ask for proof of your home office claim or medical expenses. A full audit (Section 40) is a comprehensive review of your entire tax position. Most taxpayers will encounter verifications, not full audits. SARS selects returns using a risk-based system that flags anomalies: deductions that are unusually high relative to income, inconsistencies between years, or mismatches with third-party data.

Common Audit Triggers

Large home office claims relative to income. Travel allowance claims without a logbook. Claiming deductions as a salaried (non-commission) employee. Income that doesn't match IRP5 or IT3 certificates. Large donations or unusual Section 18A claims. Freelance income not declared. Rental income omitted. Cryptocurrency gains not declared. Previous non-compliance or late filing.

What Documents to Prepare

IRP5 / IT3(a) certificates from employers. IT3(b) interest certificates from banks. Medical aid tax certificates. Retirement fund contribution certificates. Home office - floor plan, municipal accounts, employment contract. Travel - logbook (digital or paper), vehicle costs receipts. Receipts for any deduction claimed. Bank statements showing expenses. Invoices for assets depreciated under Section 11(e).

Your Rights During an Audit

You have the right to: be informed of the reason for the audit; be represented by a tax practitioner; receive reasonable time to gather documents (usually 21 business days for a verification); object to the outcome; request reasons for adverse decisions. SARS must follow proper procedures under the Tax Administration Act. If a SARS official behaves improperly, you can complain to the Tax Ombud.

Responding to SARS Requests

Respond within the deadline (typically 21 business days). Upload documents via eFiling under 'SARS Correspondence'. Organise documents clearly - label each file with the relevant section/deduction. Don't submit more than what's asked for - relevant, concise responses reduce the chance of additional queries. If you need more time, contact SARS via eFiling or the call centre before the deadline to request an extension.

Disclaimer: This is general guidance based on the South African Income Tax Act and published SARS Interpretation Notes as at the 2026/2027 year of assessment (1 March 2026 – 28 February 2027). It is not professional tax advice. Deductibility depends on your facts. Confirm current figures on sars.gov.za before you file.

Find the lines SARS will ask about in your bank statements

Upload bank statements. Taxzi flags lines that may qualify under SARS rules. Mixed shops stay out until you say what they were. You confirm every claim. This is guidance — not a filed return.

Works with FNB, Standard Bank, Absa, Nedbank, Capitec, Investec and Discovery Bank PDF statements.

Check my statement for lines SARS will ask about (free)

3 + 3 free estimates