What SARS, Tax, eFiling & Tax Compliance covers
This section covers South African tax documents and the codes that identify them: IRP5, ITR12, tax numbers, notices of registration and the certificates that arrive at tax season.
South African tax administration runs almost entirely on short codes, and that is precisely what makes it hard to navigate. Being asked for “your tax certificate” is ambiguous — there are several. Being asked for your IRP5 is not. These guides are indexed by the code, because the code is what appears on the document and in the request.
The core set is small. IRP5 is the employee tax certificate your employer issues after each tax year, showing what you earned and what was deducted. ITR12 is the annual income tax return an individual submits. ITA34 is the assessment SARS issues after processing that return, showing what it calculates you owe or are owed. A notice of registration simply confirms you are registered and states your tax number — it is not an assessment and not a compliance certificate.
Your tax number is issued once and stays with you for life. Most employed people are registered automatically through their employer, which is why many people have one without ever applying.
Browse individual used-for guides
- A Tax Number used for
- An IRP5 Form used for
- IRP5 Certificate used for
- IRP5 Form used for
- IRP5 Tax Certificate used for
- IRP5 used for
- Itr12 On Efiling used for
- Tax Number used for
- The IRP5 used for
Most searched questions in this topic
- IRP5 used for
- Tax Number used for
- A Tax Number used for
- An IRP5 Form used for
- IRP5 Certificate used for
- IRP5 Form used for
- Itr12 On Efiling used for
- The IRP5 used for
How the guides in this section differ
Who issues it. Employers issue IRP5 certificates. Banks and investment houses issue IT3 certificates. SARS issues assessments, notices and compliance confirmations. Knowing the issuer tells you where to ask when something is missing.
Certificate, return or assessment. A certificate reports what happened. A return is what you submit. An assessment is what SARS concludes. They arrive in that order.
Employment or investment income. IRP5 covers employment. IT3(b) covers investment income, and lives with the banking and verification documents.
| Document | Issued by | What it is |
|---|---|---|
| IRP5 | Your employer | Employment income and tax deducted |
| IT3(a) | Your employer | Income where no tax was deducted |
| ITR12 | You, via eFiling | Your annual income tax return |
| ITA34 | SARS | Assessment of your return |
| Notice of registration | SARS | Confirms registration and tax number |
| Tax compliance status | SARS | Confirms your affairs are in order |
Related topics and alternatives
- Explore FICA, Proof of Residence, Banking & Verification Documents
- Explore Immigration, Visas & Permits
- Explore Home Affairs, Identity, Passport & Civil Records
Safety, accuracy and next-step checks
UsedFor is independent and has no affiliation with SARS. These guides explain what documents are, not what you should do about your own tax position.
Points worth carrying:
- Confirm everything with SARS directly, through eFiling, the SARS MobiApp or a branch appointment. Requirements, deadlines and processes change.
- SARS will never ask for your banking details, password or a one-time code by email, SMS or phone. Refund scams impersonating SARS are among the most common in South Africa, particularly during filing season. Never click a link in a message about a refund; log into eFiling yourself.
- Check the sender before acting on any “refund” notification. A genuine refund appears in your eFiling profile.
- Your IRP5 comes from your employer. If it is missing or wrong, ask your employer or payroll department first — SARS receives it from them.
- Do not ignore an assessment you disagree with. There are formal objection processes with deadlines. Missing them narrows your options considerably.
- Keep records. Supporting documents are generally required to be kept for five years, and SARS can request them.
- Filing season deadlines differ for auto-assessed taxpayers, other individuals and provisional taxpayers. Check the current dates each year.
- For anything with financial consequence, use a registered tax practitioner. These guides explain documents; they are not tax advice.
If you are new to the system, the sequence is worth holding onto because it explains where every document fits. Your employer issues an IRP5 after the tax year. You submit an ITR12 return, or accept an auto-assessment. SARS then issues an ITA34 assessment showing the result. Everything else in this section — notices, certificates, compliance confirmations — sits around that spine. Knowing which of those three stages a document belongs to usually answers who issued it, who to ask when it is missing, and whether you are expected to do anything with it.
Frequently asked questions
What is an IRP5 used for? It is the employee tax certificate from your employer showing your income and the tax deducted for a tax year, used when completing your return.
What is the difference between IRP5 and IT3(a)? Both come from an employer. IRP5 reflects income where tax was deducted; IT3(a) reflects income where it was not.
What is a tax number used for? It identifies you to SARS across all tax matters. It is issued once and does not change.
I received an SMS about a tax refund with a link. Is it real? Treat it as a scam. SARS does not request banking details or credentials by message. Log into eFiling directly to check.
What is an ITA34? The assessment SARS issues after processing your return, showing the calculated result — an amount owed, a refund, or nil.