Who must complete and submit a personal income tax return?
All taxpayers that earns any form of remuneration more than R250 000 per year from a single employer, must complete and submit a personal income tax return. If the individuals also has any other non-remuneration income, he or she must submit a return on an annual basis.
Who is not required to submit a return?
A taxpayer still has to register for income tax but he or she is not liable to to submit a return for the year of assessment if the gross income consists sole of the gross income described below:
Rumuneration income that:
- Is for the full year of assessment.
- Paid or payable from one source.
- Does not exceed R250 000 per annum.
- It does not include any allowances or advance paid.
- Employee’s tax has been deducted or withheld according to the deduction tables.
Interest income from a source in the country not exceeding:
- R23 800 for an individual below the age of 65.
- R34 500 for an individual ages 65 or more.
Dividends:
- The individual was not a resident for the year of assessment.
How do you obtain a personal income tax return?
The individual may obtain a return through the following channels:
- The quickest and easiest way is to register as an eFiler. Request your return and then customize it by completing the questions on the first page.
- You can contact the SARS Contact Centre on 080 000 7277
- Visit your nearest SARS branch.
