If you use an accounting system (PDF exports)

• General Ledger
• Trial Balance
• Income Statement
• Balance Sheet

Income (12 months)

• Sales / Revenue – invoices issued or monies received
• Investment income – interest and dividends
• Capital gains – sale of capital items
• Other income – anything not covered above

Expenses (12 months)

• Operating expenses – bank charges, interest, stationery, insurance, rent, fuel, marketing, utilities, etc.
• Salaries & wages – employees, members, directors
• Payroll deductions – PAYE and UIF
• Other expenses

Year-end positions

• Debtors / Accounts receivable – ageing (30/60/90/120+)
• Fixed assets – bought/sold (dates, cost, proceeds)
• Loans receivable
• Inventory – consumables, stock, WIP
• Cash & bank – bank statements; petty cash
• Outstanding taxes – CIT, PAYE, SDL, UIF, WCA, VAT
• Instalment sales – finance tax certificates
• Lease amortisation schedules
• Loans payable / Creditors ageing

We may request additional items to complete the AFS and return accurately.

Income certificates

• IRP5 / IT3(a) – salaries, pensions, annuities
• RAF / Income protection – contribution tax certificates
• IT3(b) – interest & dividends

Medical

• Medical aid – annual tax certificate
• Unreimbursed expenses – schedule + proof (note: non-prescribed meds don't qualify)

Travel allowance

• If your IRP5 shows code 3701, a complete logbook for the tax year is required.

Capital gains tax (CGT)

• For disposals (property, shares, bonds, Krugerrands): base value (if applicable), selling price & date

Other income & deductions

• Additional income – commission, rental, foreign, freelance
• Home office – where applicable (supporting calcs/docs)