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Who must submit an Income Tax Return?

This year taxpayers who meet ALL of the following criteria need NOT submit a tax return:

  • Their total employment income for the full year before tax is not more than R500 000
  • They only receive employment income from one South African employer for the full tax year
  • They have no other form of income (e.g. car allowance, business income, and rental income, taxable interest or income from another job)
  • They do not have any additional allowable tax related deductions to claim (e.g., medical expenses, retirement annuity contributions, and travel expenses)

Note therefore that should some of the taxpayer’s income not be reflected on SARS’ system (e.g. the third party did not report to SARS), the taxpayer must submit a tax return in order to capture the necessary information regarding the income.

In the same vein, where certain tax deductions and/or credits have not been reported to SARS through third-party reporting, the taxpayer should submit an income tax return in order to enable them to claim the deduction and/or credit (e.g. additional qualifying medical expenditure, wear and tear on a laptop acquired for work purposes, etc.).

Furthermore, a taxpayer who has ceased SA tax residence during the year of assessment must submit an ITR12 in order to inform SARS of the change in tax status, as well as report any deemed capital gains due to the exit charge.


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