Tax Documents Explained

What is it

A certificate summarising your total remuneration, tax deducted (PAYE), UIF contributions, and employer contributions (medical aid, retirement fund) for the tax year.

Who issues it

Your employer issues it.

When you get it

You receive it after the tax year ends (typically March-May). It is also submitted directly to SARS during the bi-annual EMP501 reconciliation.

Why it matters

It is the foundation of your tax return. SARS uses it to pre-populate your ITR12. If the numbers are wrong, your assessment will be wrong — so always check it against your payslips.

What is it

Your annual tax return — a form that declares your income, deductions, and credits for the tax year. For most salaried employees, it is pre-populated with data from your IRP5 and financial institutions.

Who issues it

You file it via SARS eFiling or the MobiApp.

When you get it

Filing season runs from July to November (exact dates announced each year). Auto-assessed taxpayers may not need to file at all — SARS processes it automatically.

Why it matters

It is how you formally declare your tax position. Even if SARS already has your data, the ITR12 is your chance to claim additional deductions and correct any errors.

What is it

A certificate reflecting interest, dividends, and other investment income you earned during the tax year.

Who issues it

Banks, investment companies, and other financial institutions issue it.

When you get it

Submitted to SARS by mid-year and reflected on your pre-populated ITR12 when filing season opens.

Why it matters

It ensures SARS knows about all your investment income. The first R23,800 of interest is tax-free for taxpayers under 65 (R34,500 for those 65+), so this document helps calculate any tax due on amounts above the exemption.

What is it

SARS's official response to your tax return. It shows the final calculation: total income, allowable deductions, tax calculated, rebates and credits applied, and the result — either a refund or an amount owing.

Who issues it

SARS issues it after processing your ITR12.

When you get it

Usually within 24-72 hours of filing, though complex returns or flagged returns may take longer.

Why it matters

This is the final word on your tax for the year. If you disagree, you have 30 business days to file an objection. If you are owed a refund, it is typically paid within 72 hours once your banking details are verified.

What is it

An instruction from SARS to an employer, fund administrator, or insurer specifying the exact rate of tax to deduct from a specific lump-sum payment — such as a retirement fund withdrawal, retrenchment package, or commission payment.

Who issues it

SARS issues it, usually at the request of the paying institution.

When you get it

Before the lump-sum payment is made. The institution applies to SARS, receives the directive, and deducts tax at the specified rate.

Why it matters

Lump-sum payments are taxed differently from regular income. Without a directive, the institution would either over-deduct (leaving you waiting for a refund) or under-deduct (leaving you with a bill at assessment).

What is it

A digital verification that confirms your tax affairs are in order. It is not a certificate you print — it is a PIN that third parties can verify on the SARS eFiling system.

Who issues it

You request it from SARS via eFiling.

When you get it

Whenever you need to prove tax compliance — for government tenders (above R10 million), foreign investment allowance applications, emigration tax clearance, or good standing confirmations.

Why it matters

It is SARS's way of confirming you are compliant without issuing paper certificates. The PIN is valid for 12 months and can be verified in real time by authorised third parties.