How to Verify Your Banking Details - SARS Guide

If SARS requests you to verify your banking details, you must submit the necessary supporting documents electronically via eFiling or submit on online query. In exceptional cases, submissions can be made via email.

Documents Required

For Individuals:

• Valid ID, passport, driver’s license, or temporary identity document

• Proof of residential address (not older than three months)

• Stamped bank letter or bank statement (not older than three months) confirming your name, account number, account type, and branch code

• If using a joint bank account:

  • Marriage certificate (if shared by spouses)

  • Affidavit (for life partners) confirming the shared account and reason for not having separate accounts

• Power of Attorney (if submitted by a tax practitioner on your behalf)

For Companies:

• Company Registration Certificate & Notice of Incorporation

• Valid ID of the Public Officer/Representative Taxpayer

• Proof of residential address of the Public Officer (not older than three months)

• Proof of physical business address (not older than three months)

• Letter of appointment from the company for the Representative

• Power of Attorney (if submitted by a tax practitioner on behalf of the company)

• For deregistered/inactive companies: If no active business account exists, the Director’s personal banking details may be used.

For VAT Holding/Subsidiary Companies & Non-Residents:

• VAT119i Indemnification form if using third-party bank details

For Government Institutions:

• Official bank letter confirming banking details with a bank stamp

How to Take and Submit a Verification Photo

1. Take a clear picture of yourself holding:

   • Your proof of identity (ID, passport, etc.)

   • A written note with the case number and date of submission.

2. Ensure your face, ID, and note are clearly visible in the same image

3. Upload the photo with your supporting documents

For an example of the type of image required, click here. 

📌 For banking detail changes via email:

• Write “Update my details” on the note instead of the case number.

Important Notes

• Deceased estates - when updating banking details for a deceased taxpayer, the estate bank account must be used.

• For companies with multiple directors if one director provides banking details, the Memorandum of Incorporation (MOI) must show decision-making rules.

Check the documentation requirements applicable on the SARS website here.

Updated for 2026

Updated 1 October 2026. SARS now accepts banking detail changes through these channels:

• eFiling, using the RAV01 form or the ITR12 return
• The SARS MobiApp, under Profile Management
• Any SARS branch, by appointment only
• Email, in exceptional circumstances only

SARS does not accept changes by fax, post or phone. It verifies the account before accepting the change and only pays refunds once the account is confirmed.

Frequently asked questions

Why has SARS asked my client to verify their banking details?
SARS checks accounts before paying refunds, to stop refunds being paid into accounts that do not belong to the taxpayer. A refund will stay on hold until the verification is complete.

What documents does SARS need?
For individuals: a valid ID, proof of residential address and a bank-confirmed statement or letter not older than three months. Companies also need registration documents and the details of the public officer or representative taxpayer.

Can a tax practitioner submit the documents?
Yes, with a power of attorney from the client, through the client's eFiling profile.

Related reading

• Banking Details and OTPs: What Taxpayers Must Do
• The New SARS Refund Scam and What You Can Do
• eFiling Credentials Dispute: Tax Court Upholds 150% Penalty
• How to Reallocate Tax Payments on eFiling