If you received a SARS verification of supporting documents letter, log in to eFiling, open the Income Tax Work Page for the relevant return, and use the Supporting Documents link to upload the records SARS listed. Submit within the stated window, usually 21 business days, to avoid escalation or a revised assessment.
Filing season for the 2026 tax year opened on 13 July 2026, and within days many taxpayers who rejected an auto-assessment or filed manually saw the words “your return has been selected for verification.” This is common and, in most cases, routine. Below we walk through what the letter means and how to respond calmly.
What does a SARS verification letter actually mean?
Verification is SARS checking that the figures on your return match the supporting records. It is not an audit, and it does not mean SARS suspects wrongdoing. SARS receives third-party data from banks, medical schemes, retirement funds, and increasingly crypto exchanges, and verification is often the step where it reconciles that data against what you declared.
When there is a mismatch, or when your return contains claims that need documentary backing, the system flags it. You are asked to provide the underlying documents so a SARS official can confirm the numbers. If everything reconciles, SARS finalises the assessment and the matter closes.
Verification is distinct from a full audit. An audit is broader and more intrusive. If you want to understand what pushes a return further along that path, see our guide on common red flags that trigger SARS audits.
How do I upload supporting documents on eFiling?
The upload happens on the same Income Tax Work Page where you filed. The steps are straightforward once you know where to look.
- Log in to eFiling and select the taxpayer profile if you manage more than one.
- Open Returns, then Returns History, and select Personal Income Tax (ITR12) for the 2026 tax year.
- Open the Income Tax Work Page for that return.
- Click the Supporting Documents link, sometimes shown as a notice or a document upload icon.
- Upload each file, then click Submit so the documents reach SARS rather than sitting unsent.
SARS accepts common formats such as PDF, JPG, and PNG, and there are limits on file size and the number of files per submission. Keep each file legible and named clearly, for example “Medical_Tax_Certificate_2026.pdf.” After you submit, the status should update to confirm receipt. If you close the page without clicking Submit, SARS will treat the request as unanswered.
If you use the SARS MobiApp, a similar upload option appears against the flagged return, though many taxpayers find the desktop eFiling site easier for multiple documents.
Which documents does SARS want for verification?
The letter itself lists the categories SARS is checking, so read it before uploading. Send what supports the specific claims on your return, not your entire filing cabinet. Sending unrelated documents can slow the review.
Common items SARS requests include:
- IRP5 or IT3(a) certificates from employers and pension sources.
- Medical scheme tax certificates and proof of out-of-pocket medical expenses.
- Retirement annuity contribution certificates, relevant if you claimed the deduction. Our article on the tax benefits of retirement annuities explains what these support.
- IT3(b) and IT3(c) certificates for investment income and capital gains.
- Logbooks and supporting schedules for travel or home office claims.
- Records for additional income, including side hustle earnings and crypto disposals.
Our overview of the documents needed to file a tax return in 2026 is a useful checklist to match against the SARS request.
What if my verification involves crypto or side hustle income?
Crypto and additional income are frequent triggers because SARS now receives exchange data and cross-references it. Crypto verification is harder because platforms generally do not issue the IT3 certificates that banks do. We cover this in why IT3(b) and IT3(c) forms are not supplied by crypto platforms.
For crypto, prepare a schedule of transactions showing dates, amounts in Rand, cost bases, and proceeds. Export your trade history from each exchange and keep the raw files as backup. Where you made losses, the treatment matters; see our note on the impact of crypto losses on your tax return.
For a side hustle, upload invoices, bank statements showing receipts, and a summary of income and expenses. Our guide on how to declare side hustle income to SARS shows how to present this clearly so the numbers on your return reconcile with your records.
What are the timelines for a verification letter?
SARS sets a deadline in the letter, commonly 21 business days from the date of issue, to upload your documents. Respond within that window. Late or absent submissions can lead SARS to issue a revised assessment based on the third-party data it holds, which may not reflect your full position.
After you submit, SARS aims to complete verification within a defined period, often quoted as up to 21 business days, though busy filing periods can extend this. You can track progress through the return status on eFiling.
Keep the wider season deadlines in mind. Non-provisional taxpayers must file by 23 October 2026, and provisional taxpayers have until 22 January 2027 for the ITR12. Verification does not pause these deadlines, and outstanding returns can attract monthly administrative penalties that scale with taxable income.
How do I stop verification from becoming an audit?
Most verifications close without escalation when the documents are complete, legible, and consistent with the return. The behaviours that cause problems are usually avoidable.
- Submit only the documents that support the claims SARS listed, and label them clearly.
- Make sure the amounts on your certificates match the amounts on your return.
- Do not ignore the letter or partly respond; incomplete submissions invite further queries.
- Where a figure is contested or unusual, include a short covering note explaining it.
If SARS asks for more information after your first upload, that is part of the process and does not automatically mean an audit. Where the amounts are large or the treatment is uncertain, for example on capital gains from property or tax residency, it is worth confirming your position with a professional before you respond.
Should I have accepted the auto-assessment instead?
Accepting an auto-assessment avoids the manual filing that often prompts verification, but it is not always the right choice. Auto-assessments rely on the data SARS already holds, which may omit deductions or additional income. If you have crypto activity, a side business, or unclaimed medical and retirement deductions, filing your own return is usually more accurate even if it invites verification.
We explain the trade-offs in what to do when you get the auto-assessment SMS and in the hidden risks of relying solely on SARS auto-assessments. A verification letter after a considered manual return is often a sign you claimed something worthwhile, not a mistake.
Frequently Asked Questions
How long does SARS verification take after I upload documents?
SARS generally aims to complete verification within about 21 business days of receiving your documents, though this can extend during peak filing periods. You can monitor progress through the return status on eFiling. If the review is straightforward and your documents reconcile with the return, it often finalises sooner and a revised or confirmed assessment follows.
Can I be penalised during a SARS verification?
Verification itself does not trigger a penalty, but a related outstanding return can. SARS levies monthly recurring administrative penalties for returns that are not filed, and these scale with taxable income. If you ignore the verification request, SARS may issue a revised assessment on its own data, which could increase what you owe compared with your full declared position.
What happens if I miss the verification deadline?
If you do not upload documents within the stated window, usually 21 business days, SARS may finalise the assessment using the third-party data it already holds. This can remove deductions you claimed and result in a higher liability. You may still submit late or request an extension, but it is far better to respond on time and avoid a disputed outcome.
Do I need to submit crypto transaction records for verification?
If your return includes crypto income or disposals, yes. Because exchanges generally do not issue IT3 certificates, prepare your own schedule showing dates, Rand values, cost bases, and proceeds, backed by exported trade history. SARS receives data from exchanges and cross-references it, so consistent, well-documented records help the verification close without further queries or escalation.
Is verification the same as being audited by SARS?
No. Verification is a document check to confirm the figures on your return match your records and third-party data. An audit is broader and more detailed. Most verifications close once complete, legible documents are submitted. Verification can escalate to audit if figures cannot be reconciled or something significant appears inconsistent, but this is not the usual outcome.
Need help responding to a verification letter?
If you have received a verification letter and are unsure which documents to send or how to present crypto and side hustle income, we can guide you through it. Book a call for help with your specific circumstances, and email info@chconsulting.co.za with any questions.