In short
If you read nothing else.
- 01
Most SARS document requests are hard because records are scattered, not because they do not exist.
- 02
Keep records in a handful of consistent buckets, named the same way every time.
- 03
Keep them for at least five years, and longer where a return is still open.
In this guide3 sections +
South African businesses often struggle with SARS requests because records are scattered across email threads, accounting exports, bank statements, WhatsApp photos and spreadsheets. The difficulty is usually not that the documents do not exist. It is that nobody can find them, match them to the figures, or show where a number came from.
The buckets
Naming and structure
- One folder per tax year, one subfolder per bucket.
- File names start with the date, year first, so they sort correctly: 2026-08-14 Supplier name INV1234.
- Keep the original. If you photograph a slip, keep the photo, not only a retyped version.
- Record where each figure in a return came from, in a short working-paper note.
How long to keep records
The Tax Administration Act generally requires records to be kept for five years from the date the related return was submitted, and longer if the return is under audit, objection or appeal. Records can be kept in their original form or electronically in the form SARS prescribes; electronic records must stay accessible and are generally stored in South Africa unless SARS authorises otherwise. Your tax practitioner can confirm the position for your specific returns.
Sources
Sources checked 18 Oct 2026. Rules and thresholds change; confirm before you rely on them.
General information, not advice. This guide explains the general position for South African businesses. It is not tax, legal or accounting advice. For your specific situation, speak to your accountant, registered tax practitioner or attorney.