Who needs to submit an income tax return to SARS?

Where taxpayers receive remuneration less than R350 000*, taxpayers may elect not to submit an income tax return, provided the following criteria are met:

  • Remuneration is from a single employer;
  • Remuneration is for a full year assessment (1 March – 28/29 February); and
  • No allowance was paid, from which PAYE was not deducted in full with regards to travel allowance.

*The R350 000 threshold is applicable for the 2015 income tax year.  Different thresholds are applicable for previous years.