SARS Tax Forms — Complete Guide and Directory (2026)
SARS administers tax through electronic forms — most accessible only via SARS eFiling (sarsefiling.co.za) or at a SARS branch. This directory explains every major SARS form, what it is used for, who needs it, and how to access or submit it.
Important: Most SARS tax return forms — including the ITR12, ITR14, EMP201, VAT201, and IRP6 — are not available to download as PDF files. They are electronic forms that must be completed via SARS eFiling or at a SARS branch. A few forms (like the ITR-DD disability form and the VAT101 registration form) are available as downloadable PDFs.
Source: SARS — sars.gov.za/list-of-sars-efiling-forms/
JUMP TO:
Individual tax forms
Employer / PAYE forms
Business (company) forms
VAT forms
Trust forms
Third-party certificates
Compliance and dispute forms
Registration forms
Customs forms
Individual income tax forms
ITR12 — Individual Income Tax Return
| What it is | The annual income tax return that individuals submit to SARS to declare their income, deductions, and calculate their final tax liability. |
| Who needs it | Individuals required to file a tax return (salaried employees with additional income, freelancers, rental property owners, provisional taxpayers, etc.). |
| How to access | Via SARS eFiling: Returns → Returns Issued → Income Tax (ITR12) → Request Return. Also via SARS MobiApp. NOT a downloadable PDF. NOT PDF |
| When to submit | During Filing Season 2026: 13 July – 23 October 2026 (non-provisional); 13 July – 22 January 2027 (provisional). |
| Related guide | ITR12 complete guide → |
IRP5 / IT3(a) — Employee Tax Certificate
| What it is | The annual certificate your employer issues to you showing your total remuneration and PAYE deducted for the tax year. |
| Who needs it | All employees — you receive this from your employer, you do NOT submit it to SARS yourself. SARS pre-populates your ITR12 from the IRP5 data your employer submits. |
| How to access | Your employer provides this. Check with your payroll/HR department. If incorrect, your employer must correct and resubmit it via their EMP501. |
| When issued | After the annual employer EMP501 reconciliation (typically by end May each year). |
| Related guide | IRP5 complete guide → |
ITR-DD — Confirmation of Diagnosis of Disability
| What it is | A form completed by a registered medical practitioner confirming a taxpayer's disability for purposes of claiming disability-related deductions on the ITR12. |
| Who needs it | Taxpayers claiming disability deductions or medical expenses related to disability. |
| How to access | Available as a downloadable PDF from sars.gov.za — one of the few SARS forms that can be downloaded. Downloadable PDF |
| Related guide | ITR-DD complete guide → |
IT3(b) — Investment Income Certificate
| What it is | A certificate issued by banks, financial institutions, or fund managers showing interest and foreign investment income earned during the year. |
| Who provides it | Your bank or financial institution — not SARS. |
| How pre-populated | For Filing Season 2026, SARS pre-populates IT3(b) data on your ITR12 automatically. |
| Related guide | IT3(b) guide → |
IT3(c) — Capital Gains Certificate
| What it is | A certificate issued by unit trust funds or portfolio managers showing capital gains on disposal of units. |
| Who provides it | Your investment/fund manager. |
| When needed | If you have investments in unit trusts; must be declared under the CGT section of your ITR12. |
| Related guide | IT3(c) complete guide → |
IT3(s) — Retirement Fund Certificate
| What it is | A certificate from your retirement fund showing contributions made during the year, used to claim retirement fund deductions on the ITR12. |
| Who provides it | Your pension fund, provident fund, or retirement annuity (RA) fund. |
Employer and PAYE forms
EMP201 — Monthly Employer Declaration
| What it is | The monthly declaration that employers submit to SARS to pay PAYE, UIF, SDL, and ETI. |
| Who needs it | All employers registered for PAYE. |
| How to access | Via SARS eFiling: Returns → Employer → Monthly Employer Declaration (EMP201). NOT a downloadable PDF. NOT PDF |
| When to submit | By the 7th of each month (last business day before, if 7th falls on weekend/public holiday). |
| Related guide | EMP201 complete guide → |
EMP501 — Employer Reconciliation Declaration
| What it is | The bi-annual reconciliation matching monthly EMP201 submissions against actual IRP5 certificates issued to employees. |
| Who needs it | All PAYE-registered employers. |
| How to access | Via SARS eFiling or e@syFile™ Employer (for employers with more than 50 employees). NOT a downloadable PDF. NOT PDF |
| When to submit | Annual: 1 April – 31 May Interim: Sep – Oct |
| Related guide | EMP501 complete guide → |
EMP101e — Employer Registration
| What it is | The form used to register a new employer with SARS for PAYE, SDL, and UIF. |
| Who needs it | Any new employer who will pay employees and needs to register for PAYE. |
| How to access | Via SARS eFiling (RAV01 / employer registration). |
Company and business tax forms
ITR14 — Company Income Tax Return
| What it is | The annual corporate income tax return for companies (Pty Ltd, CC, etc.). |
| Who needs it | All companies registered with SARS. |
| How to access | Via SARS eFiling: Returns → Returns Issued → Income Tax (ITR14). Company tax type must be activated first. NOT a downloadable PDF. NOT PDF |
| When to submit | Within 12 months of the company's financial year-end. |
| Related guide | ITR14 complete guide → |
IRP6 — Return for Payment of Provisional Tax
| What it is | The provisional tax return submitted by all provisional taxpayers (individuals and companies) twice a year, with payments. |
| Who needs it | All provisional taxpayers — including all companies, freelancers, landlords, and individuals with income other than salary. |
| How to access | Via SARS eFiling: Returns → Returns Issued → Provisional Tax (IRP6). NOT a downloadable PDF. NOT PDF |
| When to submit |
1st payment: 6 months into the financial year. 2nd payment: last day of financial year.
(For February year-end individuals: 31 August and 28 February.)
|
| Related guide | IRP6 complete guide → |
IT14SD — Company Income Tax Supplementary Declaration
| What it is | A supplementary declaration that SARS may require certain companies to complete in addition to the ITR14. |
| Who needs it | Specific companies selected by SARS. |
| How to access | Via SARS eFiling. |
VAT forms
VAT201 — Vendor Declaration (VAT Return)
| What it is | The VAT return that VAT-registered vendors submit at the end of each VAT period to declare output tax (collected) and input tax (paid), and pay or claim the net amount. |
| Who needs it | All VAT-registered businesses. |
| How to access | Via SARS eFiling: Returns → VAT → VAT201. NOT a downloadable PDF. NOT PDF |
| When to submit |
eFiling: By the last business day of the month following the VAT period.
Manual: By the 25th. Typically bi-monthly (Category A or B).
|
| Related guide | VAT201 complete guide → |
VAT101 — Application for Registration as a VAT Vendor
| What it is | The form used to register for VAT. |
| Who needs it | Businesses registering for VAT Compulsory: > R2.3m from 1 April 2026 (voluntary: > R120,000). |
| How to access | Via SARS eFiling (RAV01 → Add VAT type) or by completing the VAT101 form at a SARS branch. The VAT101 is available as a form at a SARS branch. |
| Related guide | VAT101 complete guide → |
VAT264 — Declaration for Supply of Second-Hand Goods
| What it is | Declaration that vendors must obtain when purchasing second-hand goods from non-registered sellers and wish to claim input VAT. |
| Who needs it | VAT vendors buying second-hand goods. |
| How to access | Downloadable from SARS. Modernised form updated 2023. Downloadable PDF |
Trust tax forms
ITR12T / IT12TR — Trust Income Tax Return
| What it is | The annual income tax return for trusts — separate from the individual ITR12 and company ITR14. |
| Who needs it | All trusts registered with SARS (including dormant trusts). |
| How to access | Via SARS eFiling: Returns → Returns Issued → Income Tax (ITR12T). NOT a downloadable PDF. NOT PDF |
| When to submit | Filing Season 2026: 13 July 2026 – 22 January 2027. |
| Important | Admin penalties for late or non-submission of ITR12T effective from 4 May 2026. |
| Related guides |
Third-party certificates (IT3 series)
The IT3 series of certificates are not forms you fill in — they are issued BY third parties (employers, banks, medical schemes, retirement funds) and submitted to SARS. SARS uses this data to pre-populate your eFiling tax return.
| Certificate | Issued by | What it shows | Used for |
|---|---|---|---|
| IRP5 / IT3(a) | Your employer | Remuneration and PAYE deducted | ITR12 pre-population |
| IT3(b) | Banks / financial institutions | Interest and foreign investment income | ITR12 interest section |
| IT3(c) | Investment / fund managers | Capital gains on disposal of investments | ITR12 CGT section |
| IT3(s) | Retirement funds | Retirement fund contributions | ITR12 deductions section |
| IT3(t) | Trusts | Amounts paid to trust beneficiaries | Trust and individual returns |
| IT3(BO) New from May 2026 | Partnerships | Beneficial owner register | New — required from 2026 |
Source: SARS — Comprehensive Guide to the ITR12 — sars.gov.za
IT3(BO) — Partnership Beneficial Owner Register (new 2026)
From 19 May 2026, SARS introduced the IT3(BO) — the Beneficial Owner Register for Partnerships. A designated partnership representative submits a single annual declaration of partnership and partner information. This replaces a previously manual process.
Source: SARS — Personal Income Tax page (19 May 2026 announcement)
Compliance and dispute forms
ADR1 — Notice of Objection
| What it is | The formal objection form used to dispute a SARS assessment. |
| Who needs it | Any taxpayer who disagrees with a SARS assessment. |
| How to access | NOT submittable via eFiling for most tax types. Must be submitted at a SARS branch (appointment required) or per the public notice for the specific tax type. Exception: PAYE disputes on eFiling. |
| Time limit | Within 30 business days of the assessment date. |
| Related guides |
NOO and NOA — Notice of Objection and Notice of Appeal (eFiling versions)
| What they are | Electronic versions of the objection (NOO) and appeal (NOA) forms available on eFiling for specific tax types. |
| Who needs them | Taxpayers disputing assessments for tax types where eFiling submission is enabled. |
| How to access | Via SARS eFiling: Returns → Notice of Objection (NOO) / Notice of Appeal (NOA). |
VDP01 — Voluntary Disclosure Programme Application
| What it is | The form used to apply for the SARS Voluntary Disclosure Programme. |
| Who needs it | Individuals, companies, or trusts with undeclared income wanting to regularise their affairs before SARS initiates an audit. |
| How to access | Via SARS eFiling (VDP application portal) or at a SARS branch. |
| Critical note | Must be submitted before SARS issues an audit notice. VDP is not available once an audit has been formally initiated. |
| Related guides |
Tax registration forms
| Form | Purpose | How to access |
|---|---|---|
| RAV01 | Registration, Amendment and Verification — maintain your registered details with SARS (address, bank account, tax type activations) Read the RAV01 guide → |
SARS eFiling → Maintain SARS Registered Details |
| EMP101e | Register as a new employer for PAYE, SDL, and UIF | SARS eFiling |
| VAT101 | Register for VAT (or deregister) | SARS eFiling (RAV01) or at a SARS branch |
| IT77 | Income tax registration for individuals (manual) | At a SARS branch; online registration now available via SOQS |
Tip: Most registrations are now done via the RAV01 on eFiling, or via the SARS Online Query System (SOQS).
Source: SARS — Register for eFiling; sars.gov.za/list-of-sars-efiling-forms/
Source: SARS — Register for eFiling; sars.gov.za/list-of-sars-efiling-forms/
Customs and excise forms
| Form | Purpose |
|---|---|
| DA 306 | Import Declaration — for commercial importers clearing goods through SARS customs |
| DA 550 | Traveller Declaration — for travellers arriving in South Africa with goods above the duty-free allowance or controlled items |
| DA 63 | Application for refund on exported duty-paid goods |
| DA 64 / DA 66 | Application for drawback or refund of customs duty |
Note: Customs forms are managed by the SARS Customs and Excise division. Most commercial customs clearance is handled by a licensed customs clearing agent.
Source: SARS — sars.gov.za/customs-and-excise/
Source: SARS — sars.gov.za/customs-and-excise/
Quick reference — all major SARS forms
| Form | Full name | Who needs it | How to access |
|---|---|---|---|
| ITR12 | Individual Income Tax Return | Individuals | eFiling / MobiApp NOT PDF |
| ITR14 | Company Income Tax Return | Companies | eFiling NOT PDF |
| ITR12T | Trust Income Tax Return | Trusts | eFiling NOT PDF |
| IRP5 / IT3(a) | Employee Tax Certificate | Employees (received from employer) | Employer provides |
| IRP6 | Provisional Tax Return | All provisional taxpayers | eFiling NOT PDF |
| EMP201 | Monthly Employer Declaration | Employers | eFiling NOT PDF |
| EMP501 | Employer Reconciliation | Employers | eFiling / e@syFile™ NOT PDF |
| VAT201 | VAT Vendor Declaration | VAT vendors | eFiling NOT PDF |
| VAT101 | VAT Registration | New VAT vendors | eFiling / SARS branch |
| IT144 | Donations Tax Return | Donors making taxable donations | SOQS or SARS branch |
| ITR-DD | Disability Diagnosis Confirmation | Taxpayers claiming disability | Downloadable PDF from SARS |
| ADR1 | Notice of Objection | Disputing taxpayers | SARS branch (not eFiling) NOT eFiling |
| VDP01 | Voluntary Disclosure Application | Taxpayers regularising affairs | eFiling VDP portal |
| RAV01 | Registration and Amendment | All registered taxpayers | eFiling |
| IT3(BO) | Partnership Beneficial Owner Register | Partnerships | eFiling New 2026 |
| DA 550 | Traveller Declaration | Travellers arriving with dutiable goods | At the border |
Source: SARS — sars.gov.za/list-of-sars-efiling-forms/; various SARS form guides
Frequently Asked Questions
Most SARS tax return forms — including the ITR12, ITR14, EMP201, VAT201, and IRP6 — cannot be downloaded as PDF files. They are electronic forms that must be completed via SARS eFiling (sarsefiling.co.za) or at a SARS branch. A limited number of forms, including the ITR-DD (disability diagnosis form) and some customs forms, are available as downloadable PDFs from sars.gov.za.
The ITR12 is the annual income tax return for individuals. You use it to declare your income, deductions, and calculate your final income tax liability. It is submitted via SARS eFiling or the SARS MobiApp during the annual Filing Season. For Filing Season 2026: non-provisional taxpayers file by 23 October 2026; provisional taxpayers by 22 January 2027.
The IRP5 is your annual employee tax certificate issued by your employer, showing your total remuneration and PAYE deducted for the tax year. You receive it from your employer (typically by end May after the EMP501 reconciliation). You do not submit it to SARS — SARS receives it from your employer and uses it to pre-populate your ITR12. If the IRP5 is incorrect, your employer must correct and resubmit it.
The EMP201 is the Monthly Employer Declaration that employers submit to SARS to declare and pay PAYE, UIF, SDL, and ETI. It must be submitted by the 7th of each month (or the last business day before the 7th) via SARS eFiling. It is not a downloadable form.
The ITR12 is the individual income tax return. The ITR14 is the company income tax return (for all companies). The ITR12T is the trust income tax return. Each is a separate electronic form on SARS eFiling — you access the one relevant to your tax type.
The VAT201 is the VAT return (Vendor Declaration) submitted by VAT-registered businesses at the end of each VAT period to declare output tax collected and input tax paid. The net amount is either paid to SARS or claimed as a refund. It is submitted via SARS eFiling by the last business day of the month following the VAT period (for eFiling vendors).
The ADR1 (Notice of Objection) cannot currently be submitted via SARS eFiling for most tax types. It must be submitted at your nearest SARS branch (appointment required) or in accordance with the public notice for your specific tax type. The exception is PAYE disputes, which are now on eFiling. You must object within 30 business days of the assessment date.
From 19 May 2026, SARS introduced the IT3(BO) — the Beneficial Owner Register for Partnerships. A designated partnership representative submits a single annual declaration of the partnership's and each partner's information. This is submitted via SARS eFiling and replaces a previously manual process.
Sources
- SARS — List of SARS eFiling Forms — sars.gov.za/list-of-sars-efiling-forms/
- SARS — Personal Income Tax — sars.gov.za/types-of-tax/personal-income-tax/
- SARS — Pay As You Earn — sars.gov.za/types-of-tax/pay-as-you-earn/
- SARS — VAT — sars.gov.za/types-of-tax/value-added-tax/
- SARS — Objections — sars.gov.za/individuals/what-if-i-do-not-agree/objections/
- SARS — Comprehensive Guide to the ITR12 — sars.gov.za
- SARS — Filing Season 2026 — sars.gov.za
- SARS — Trust Income Tax: 2025 Season Updates — sars.gov.za/businesses-and-employers/trusts/
Last reviewed June 2026 by Solly Maanaso, CA(SA). Update this page whenever SARS introduces new forms or revises existing form processes.