Preparing documents for a SARS audit
An audit response is only as strong as the organisation behind it. This guide helps you build a document index by the actual request, the tax period, the source of each figure, the reconciliation that ties records to the return, and the evidence that the return was filed. It is an index to organise - not a request to upload sensitive data here.
Organise to the request - do not send everything
Gather only what the notice asks for, organised by the return and period under review. Sending every document you hold makes the review harder, not easier. Build an index first, then prepare the specific records it points to. Share documents securely only after an engagement is in place.
A document index, by purpose
This index describes what to organise and why - it is not a request to upload sensitive data here. Use it to prepare before any secure submission.
| Purpose | What to organise | Why it matters |
|---|---|---|
| Identify the request | The audit notification letter | Confirms the tax type, period and scope under review so you gather only what is asked for. |
| Match the return | The return(s) for the period under review | Lets you reconcile the figures on the return against the source records behind them. |
| Source the figures | Primary records behind each line | Invoices, contracts, bank statements, payslips and schedules that support the declared amounts. |
| Reconcile | Reconciliation working papers | Shows how source records add up to the return figures - the link SARS will look for. |
| Submission evidence | Proof of filing and prior correspondence | Confirms the return was filed and shows what has already been provided or discussed. |
Three organising habits
Match the request
Start from the notice. Identify the tax type, period and the specific records asked for before gathering anything.
Index and reconcile
List each record against the return line it supports, and show how the source records add up to the declared figure.
Keep submission evidence
Retain proof of filing and prior correspondence so you can show what was already submitted and when.
What to retain
Filing confirmation: keep the submission receipt or confirmation that the return was filed for the period under review, including the date.
Prior correspondence: retain any earlier letters, requests and responses so you can show what has already been provided and avoid resending it.
Verify on the official source: confirm the current audit process and the records SARS asks for on the official SARS website before acting on this summary.
What this guide provides
- A document index organised by purpose - request, return, source, reconciliation, submission.
- Pointers to audit, verification and outstanding-returns routes.
What is not promised
- A request to upload sensitive documents here. Share securely only after engagement.
- A guarantee that providing documents closes the audit. SARS decides the outcome.
Questions about audit documents
Should I send every document I have?
No. Gather only what the notice asks for, organised by the return and period under review. Sending everything makes the review harder. Build an index first, then prepare the specific records it points to, and share securely only after an engagement is in place.
How should documents be organised?
Match the request, index each record against the return line it supports, and reconcile so the source records add up to the declared figure. The audit assistance page explains what helped review involves.
How do I keep submission evidence?
Retain the filing confirmation for the period under review and any prior correspondence. It shows what was already submitted and when, so you avoid resending it. If returns are themselves outstanding, the outstanding returns page explains the catch-up process.
Prepare an organised audit response
A confidential assessment identifies what your audit asks for, how to index the records, and whether verification or an audit route applies. No outcome is promised. No documents or passwords are required to begin.