Guide · Reporting CASPs
Prepare for CARF before the reporting deadline.
A data, due-diligence and correction-readiness checklist based on current SARS implementation material.
Educational · reporting responsibility remains with the RCASP
Scope the reporting entity and products
- Confirm the entity's South African nexus and whether activities are in scope.
- Identify reportable users, products, wallets and transaction categories.
- Record the legal interpretation and responsible approver.
Build due-diligence data quality
- Collect and review required identity, address, tax residence and tax reference data.
- Monitor changes that may affect reportable status.
- Keep evidence of self-certification, reasonableness review and remediation.
Reconcile reportable transactions
- Map fiat/crypto exchanges, crypto/crypto exchanges, transfers and retail payments.
- Reconcile aggregates to custody, exchange and finance records.
- Retain schema findings, exclusions and manual decisions with lineage.
Design correction before first submission
- Keep submitted versions immutable.
- Link correction messages to the exact predecessor and reason.
- Test validation, refusal, reprocessing and filed-output recall paths.
Official sources
External references used for the factual and regulatory context on this page.