Complete guide to SARS record keeping requirements in South Africa for 2026. Learn what records to keep, how long to keep them, organization methods, and how proper record keeping helps with tax compliance.
Proper record keeping is essential for tax compliance and makes filing returns easier. Understanding what records to keep, how long to keep them, and how to organize them helps you maintain compliance and respond to SARS requests. This comprehensive guide covers everything you need to know about SARS record keeping requirements for 2026.
Compliance:
Benefits:
Employment Income:
Other Income:
Deductions:
Business Expenses:
Returns and Assessments:
Other Tax Documents:
General Rule:
Specific Periods:
Important:
Filing System:
Categories:
Electronic Storage:
Benefits:
Combination:
Tips:
Protection:
Organization:
What to Keep:
What to Keep:
What to Keep:
Process:
Benefits:
Options:
Security:
What to Keep:
What to Keep:
What to Keep:
Problems:
Avoid:
Generally 5 years after the tax year ends, but it's better to keep them longer.
Yes, digital records are acceptable if they're accessible and can be produced for SARS if needed.
Try to reconstruct records where possible, contact sources for copies, and explain the situation to SARS if needed.
Digital copies are usually acceptable, but keep originals for important documents if possible.
All records supporting your tax return, including income documents, expense receipts, and calculations.
Generally, SARS can audit returns up to 5 years old, but there may be exceptions in certain circumstances.
Proper record keeping is essential for tax compliance and makes managing your tax affairs much easier. By keeping all required records, organizing them systematically, and maintaining them for the required period, you can support your tax returns and respond to any SARS requests. Remember that good record keeping saves time and stress when filing returns and dealing with queries.
For assistance with record keeping or if you have questions about specific requirements, consult a qualified tax practitioner.
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Specializing in South African tax law, SARS eFiling, and tax compliance with extensive knowledge of the South African Revenue Service.