The following documentation must be retained for audit purposes when a medical allowance is claimed for a tax year: Proof of contributions paid to a registered medical scheme or to any other funds registered under similar provisions contained in the laws of any other country. In the case of salary earners, contributions paid to a registered medical scheme will normally be reflected on the employees’ tax certificate (IRP5).
A statement from the medical scheme indicating the total amount of claims submitted to the fund that were not refunded to you or paid by the scheme to the service provider. The February statements usually reflect the total amount for the tax year.
A completed prescribed list for amounts not submitted to or recoverable from your medical scheme.
A letter from your medical scheme, stating that the benefits allocated to certain medical procedures are exhausted, when applicable.
A duly completed and signed confirmation of Disability (ITR-DD) form, where applicable. The aforementioned documentation, as well as receipts must not be submitted with your annual income tax return, but must be kept available on request in order to substantiate your medical claims. You are required to keep records such as receipts, paid cheques, bank statements, deposit slips and invoices for five years from the date on which the return for the relevant tax year was received by SARS. However, in cases where objections and appeals have been lodged against assessments, you must keep all records and data relating to the assessments under objection or appeal until such time that the objection or appeal has been finalized, even if the timeframe for finalisation exceeds five years