Logbook as evidence

What substantiating evidence do I need to provide to verify my odometer reading on my motor vehicle to SARS? I did not have my car at the beginning of the tax year and my car has since been stolen. I also did not record the kms from when I got it to the end of the tax year. Can I make the kms up? Look forward to your feedback.

You need to keep an accurate logbook. If you can remember the details of the travels then you can put that into a logbook, but you cannot make it up - that would be fraud.