Tax tools / Record readiness

CARF & tax readiness checklist

Find gaps in your records and preparation. This checklist does not certify compliance, predict an audit or determine VDP eligibility.

What is happening now?

Qualifying service providers began collecting reportable CARF information on 1 March 2026. Their first return is due to SARS by 31 May 2027; initial international exchange is scheduled for September 2027. Individual taxpayers continue using their ordinary tax returns. SARS also has other information-gathering powers.

Read the SARS CARF timeline →

1. Have you collected transaction records from every exchange and wallet?

2. Can you substantiate acquisition costs, fees and ZAR values?

3. Have you reviewed receipts and disposals for the correct assessment year?

4. Have you checked whether your returns correctly disclose taxable activity?

5. Are your tax-residence and identification details current with your providers?

What is happening now?

Read this before you file