Where exactly is the upload link on eFiling?

It is the Supporting Documents link on the work page of the specific return under verification, reached through Returns, then Returns History. It is not a general document area, and the verification letter under SARS Correspondence points you to the same return.

Can I email the documents to SARS instead?

For a verification on eFiling, upload through the Supporting Documents link on the return. That is the channel SARS tracks against your case, and it is what starts the 21-business-day clock once all required documents are in.

How long does SARS take after I upload?

Up to 21 business days from the date it has all the required documents. If a refund is due and everything else is in order, SARS then pays a refund of more than R100 within 72 hours of finalising the assessment.

Is a verification the same as an audit?

No. A verification is a comparison of what you declared against your supporting documents and is usually quick. An audit is a deeper examination and follows its own process and timelines. Most verification letters are resolved by uploading the documents once.

What if I do not have a document SARS asked for?

Upload what you do have and get the missing certificate from the issuer, for example your bank, medical scheme or employer. Incomplete submissions can lead to a second request, which delays finalisation, because the clock only runs once SARS has everything it listed.

Should I gather these documents before I file?

Yes, it makes a verification painless. See the documents you need to file a South African tax return for the full checklist to keep on hand before you submit.

- https://www.sars.gov.za/faq/what-could-delay-my-refund-from-being-paid-to-me/ - https://www.sars.gov.za/faq/if-im-getting-a-refund-when-does-the-72-hours-start/ - https://www.sars.gov.za/types-of-tax/personal-income-tax/filing-season/

How to Submit Supporting Documents to SARS on eFiling

When SARS asks you to verify a return, you upload your supporting documents through the Supporting Documents link on that return in eFiling, not by email or at a branch. Log in, open the return under review, upload legible copies of the documents SARS lists, and submit them. From the date SARS receives all the required documents, it has up to 21 business days to finish the verification, after which a refund that is due to you is paid within 72 hours.

This is the response to a verification letter, which is a routine check rather than an audit or a penalty. Returns are often selected at random or because one figure needs a matching certificate, so being picked does not mean you made a mistake. SARS wants to see the paperwork behind the figures you declared before it finalises the assessment.

What a verification letter is

After you file, SARS may select the return for verification. You will see a letter in your eFiling inbox (and usually an SMS or email telling you to log in) headed as a request for relevant material or a notice of verification. It lists the documents SARS wants and gives a due date to respond.

Common items SARS asks for include your IRP5/IT3(a), medical scheme certificates, retirement annuity certificates, IT3(b) and IT3(c) investment certificates, a travel logbook, and proof of any other deduction you claimed. If you are unsure what any of these are, our guide on how to read your IRP5 explains the certificate SARS most often checks first.

How to upload the documents, step by step

Log in to eFiling at sarsefiling.co.za with your username and password.
Open Returns, then Returns History, and select the income tax return that is under verification. The one being verified is flagged, and you will also see the verification letter under the SARS Correspondence menu.
Open the Supporting Documents link attached to that return. It is on the work page of the return itself, not a general upload area.
Upload a clear, legible copy of each document SARS listed. Scans or clear phone photos are fine as long as every figure is readable.
Check that each file has attached and appears in the list, then click Submit to send them to SARS. Nothing reaches SARS until you submit.

A few practical points. eFiling applies a size limit to each file and a maximum number of files per submission, so if a document is rejected for being too large, split or compress it and upload again. Give each file a plain name that says what it is, for example "IRP5_2026" or "Medical_certificate_2026". Upload everything on the list in one go where you can, because the verification clock only starts once SARS has all the required documents.

Make the copies legible

SARS can ask again if a document is unreadable, and that resets your timing. Before you submit, confirm that account numbers, totals, dates and your name are all clear on every page, that you have included every page of multi-page certificates, and that the tax year on each certificate matches the year you are being verified for. For the 2026 year of assessment, that is the year running from 1 March 2025 to 28 February 2026.

What happens after you submit: the 21-business-day window

Once SARS has received all the required documents, it has up to 21 business days to complete the verification. Business days exclude weekends and public holidays. If the return checks out and a refund is due, SARS pays refunds of more than R100 within 72 hours of finalising the assessment, provided your banking details are correct and you have no other debt or outstanding returns.

A worked example with the timing

Thandi files her 2026 return and is assessed with a refund of R8,736. SARS selects the return for verification and asks for her IRP5 and medical certificate. She uploads both, legibly, and SARS receives them on Monday 17 August 2026.

Count 21 business days from receipt, skipping weekends:

Business days 1 to 5: Tue 18 to Mon 24 August (18, 19, 20, 21, 24 August)
Business days 6 to 10: 25, 26, 27, 28 and 31 August
Business days 11 to 15: 1, 2, 3, 4 and 7 September
Business days 16 to 21: 8, 9, 10, 11, 14 and 15 September

The 21st business day is Tuesday 15 September 2026. That is the outer limit: SARS may finish sooner, but not later without telling her more is needed. Because her R8,736 refund is more than the R100 payout floor, once SARS finalises the assessment the refund is paid within 72 hours. If SARS finalises on 15 September, the money should reach her bank account by about 18 September 2026, assuming her banking details are verified and she has no other debt with SARS.

You can check where your own refund sits by comparing the assessed amount on your ITA34 with what you expected. Our income tax calculator helps you sanity-check the figure before you accept an assessment.

If the 21 days pass and nothing happens

The window can run its full length and, occasionally, a return sits longer because a second document request went out, banking details did not verify, or another year is outstanding. If your refund has not moved well after the 21 business days, read why your SARS refund may be delayed for the specific holds that stop a payment, and how to clear each one.