Verification is a check of information in a declaration or return against third-party data and supporting records. It is different from an audit.
This guide is general information, not accounting, tax or legal advice. The correct treatment depends on the facts and current requirements.
Read the official letter first
Confirm the tax type, period, case number, documents requested and deadline. Do not assume that a generic checklist replaces the letter.
Build a reconciled response
- Match every requested item to the amount or disclosure in the submitted return.
- Use clear filenames and legible documents.
- Explain genuine differences rather than submitting unrelated records.
- If the return is wrong, consider whether a Request for Correction is available and appropriate.
Submit securely and retain proof
eFilers can submit supporting documents through eFiling. SARS also identifies other approved channels, including its Online Query System in applicable cases. Keep the submission confirmation and a copy of the exact pack submitted.
Do not send verification documents through this website's enquiry form or WhatsApp. Ask the practice to confirm a secure document process.
Official sources
Guidance checked 21 July 2026. Always confirm the latest notice, form and deadline before acting.