Some people are exempted from tax

The tax season for individual taxpayers (non-provisional) will open July 15 and run to October 21. However, not all taxpayers have to submit an income tax return. SARS explains...

A natural person or deceased estate is not required to submit a return if the person’s gross income consists solely of one or more of the following:
- Remuneration (other than retirement lump sums) not exceeding R500 000 from a single source and employees’ tax has been withheld in respect of that remuneration;
- Interest income from a South African source (excluding a tax-free investment) not exceeding R23 800 for a person younger than 65; R34 500 for a person who is 65 years or older; or R23 800 for a deceased estate.
- Tax exempt dividends where the individual was a non-resident throughout the year of assessment;
- Amounts received or accrued from tax-free investments; and
- A single lump sum received from a pension fund, provident fund, pension preservation fund, provident preservation fund or retirement annuity fund and tax has been deducted in terms of a tax directive.
- This does not apply to individuals in the following circumstances:
- If paid or granted certain allowances / advances relating to business travel, accommodation or subsistence;
- If granted taxable benefits or advantages derived by reason of employment or the holding of any office; or
- If any amount was received or accrued in respect of services rendered outside South Africa.

Since 2021, individual taxpayers who have been auto-assessed by the taxman also need to submit a tax return, as this is handled and processed automatically. 

As long as taxpayers are notified by SARS that they are eligible for auto assessments and that this is accepted, then the process will be wrapped up with no further input.

This is if the person’s gross income, exemptions, deductions and rebates, as auto-assessed, are complete and correct, it said.

If taxpayers do not accept the auto assessment, they will then be required to file a tax return.