Documents to prepare for a SARS debt compromise review
A debt compromise rests on full and honest financial disclosure. This checklist lists the kinds of evidence a compromise review typically needs, grouped by purpose so you can gather them ahead of time. It is an educational checklist, not a submission - and documents are collected securely only after a written scope is agreed.
Do not email documents before a scope is agreed
This checklist helps you gather evidence in advance. It is not a request to send anything now. Financial documents are collected through a secure channel only after an engagement is confirmed - never by an unsecured email to begin with. The initial enquiry needs only a short description of what has happened.
What each document is for
Documents matter because of the question they answer, not just because they exist. Each group below states its purpose and the items that typically support it.
Financial position
Shows what you own and earn, so SARS can see your overall means.
Affordability
Shows what you could realistically offer as a lump sum or over time.
Liabilities & compliance
Confirms the debt itself and that your broader tax profile is in order.
Entity & authority documents
Establishes who is making the offer and on what basis, where a business is involved.
Incomplete evidence weakens the request
It does not help to omit information
A compromise rests on a complete picture. Leaving out assets, income or liabilities undermines credibility and can count against the request rather than for it.
Reconstruct where you can
If bank statements or invoices are missing, they can often be reconstructed from banks, employers or third parties. Reconstructing before the submission is better than explaining a gap afterwards.
Outstanding returns may come first
If the debt rests on estimated assessments for unfiled returns, bringing those returns up to date may change the figure before any compromise is pursued.
Questions about compromise documents
Which documents establish financial position?
The core documents are an income and expense summary, a schedule of assets with realistic values, and a schedule of liabilities set against them. Together these let SARS see your overall means - what you own, what you earn, and what you owe. The assessment confirms exactly what is required for your position.
What if records are incomplete?
Reconstruct what you can before submitting. Missing bank statements can often be obtained from the bank; missing invoices from third parties. Incomplete evidence weakens rather than helps the request, so it is better to close the gaps first. If the debt rests on estimated assessments for unfiled returns, those returns may need to be brought up to date before a compromise is pursued.
Should I email bank statements now?
No. This checklist is for gathering in advance, not for sending now. Financial documents are collected through a secure channel only after a written scope is agreed. The initial enquiry needs only a short description of what has happened - never sensitive documents, and never passwords or OTPs.
Start with a description, not a document upload
A confidential assessment confirms what your compromise review will need and how documents will be collected securely. No documents or passwords are required to begin.