Verification

SARS asked for supporting documents: how to respond to a verification

A verification letter means SARS wants proof of figures on your return. The letter sets the deadline. The upload rules are strict: 5MB per document, a fixed number of documents, and no password-protected files.

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Updated 6 October 2026. General information, not tax advice. TaxScanZA is independent of SARS. Limits are quoted from sars.gov.za; your letter's instructions take priority.

What a verification is

SARS defines it plainly: "Verification means that SARS checks the information that the taxpayer gives in a declaration or tax return." SARS can verify any taxpayer. It is not an accusation, and it is not an audit.

SARS treats audits and verifications as separate processes. An audit is more extensive and, according to SARS, can take from 30 business days to 12 months. A verification asks you for documents that support specific figures, such as medical expenses, retirement annuity contributions or a deduction.

If a refund is due, SARS says it will be paid only after verification.

The deadline to respond

SARS notifies you with an official letter, which shows the due date or time frame for your documents. Use the date in your letter.

  • SARS's ITR12 guide says that where an edited return is selected, you must provide the supporting documents "within 21 business days from the date of the letter", and if you do not, "the case will be closed automatically".
  • After you upload, SARS says it will attempt to verify your information within 21 business days. Its refund FAQ says a refund should follow within 72 hours of the verification being concluded.

How to submit the documents

  • eFiling: open the request, upload the documents and click submit.
  • SARS MobiApp and the SARS Online Query System on the SARS website.
  • SARS WhatsApp: new for the 2026 filing season, SARS lets you upload supporting documents through WhatsApp.
  • A SARS branch, by appointment. Take the letter: SARS says its barcode links your documents to your tax records.
You cannot add documents later: SARS warns that once you submit, the upload link closes. Gather and check every file before you press submit.

Upload limits, by channel

ChannelSize per documentDocuments
eFiling5MBUp to 20
SARS MobiApp5MBUp to 10
SARS Online Query System5MBUp to 10 per submission

Figures from SARS's verification page, its eFiling and MobiApp upload guidance and its upload FAQ. SARS also says:

  • Accepted file types on eFiling are .pdf, .doc, .docx, .xls, .xlsx, .jpg and .gif.
  • Scanners should be set to 300dpi or less, in black and white rather than colour.
  • Password-protected and encrypted documents from banks and funds fail. SARS's instruction is to scan the document and upload it again.
  • Filenames with special characters, duplicate filenames, blank documents and spreadsheets with more than one sheet also cause failures.

If you do not respond

SARS says it will send a second letter. If you still do not respond by the deadline, "SARS will issue a revised assessment based on the information that we have."

SARS's ITR12 guide adds that after an estimated assessment you can still submit the outstanding documents within 40 business days from the date of assessment. If you do not, "the estimated assessment will become final and is not subject to objection or appeal."

Prepare the files

  1. Match each document to the letter. Upload what SARS asks for, one file per document, so the reviewer can find each figure.
  2. Download the certificates you need. Most come from your medical scheme, retirement fund or bank. The medical aid certificate guide links per-scheme instructions.
  3. Re-scan protected PDFs. Bank statements and emailed certificates are often encrypted. A fresh scan of the printed or on-screen page carries no encryption. See the encrypted PDF guide.
  4. Keep each file under 5MB and the name plain, for example medical-aid-certificate-2026.pdf. See filename not accepted.
  5. Check the set before you submit. The SARS Document Compliance Checker tests size, format, filename and encryption in your browser, and counts the set against the 20-document eFiling limit.
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