The South African Revenue Service (SARS) does not require taxpayers to submit supporting documents with their returns. The only time when taxpayers should submit supporting documents is when requested to do so by SARS.
They will be notified to do so via an official letter which will be posted to them or an electronic notification will be sent to their eFiling profile. Please note that taxpayers are only required to submit copies, not the originals, of the requested supporting documents. If taxpayers submit supporting documents that have not been requested by SARS these will be returned to them with a rejection letter.
Note, however, that taxpayers are required to keep the original documents for at least five years in case SARS needs access to them in the future.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.