Personal Income Tax

Avoid costly penalties, interest and possible criminal charges.
Ensure that you are tax compliant.

2018 Tax Season

Note that all submissions and payments should be made to SARS before 4pm of the last business day on or before the deadlines listed below.

 NON-PROVISIONAL TAX PAYERS

Manual filing of ITR12 return through post or at a SARS branch 21 September 2018
Electronic filing of ITR12 return through eFiling on-line or at a SARS branch 31 October 2018

 PROVISIONAL TAX PAYERS

First payment of Provisional Tax (IRP6)End of August
Second payment of Provisional Tax (IRP6)End of February
Manual filing of ITR12 return through post or at a SARS branchFiling Season open on 1 July 2018 and should be filed by 21 September 2018
Electronic filing of ITR12 return through eFiling on-line or at a SARS branchFiling Season open on 1 July 2018 and should be filed by 31 January 2019

DO I NEED TO FILE AN INCOME TAX RETURN?

You do not need to submit a return if ALL the criteria below apply to you:

  • Your total employment income / salary for the year (March 2017 to February 2018) before tax (gross income) was not more than R350 000; and
  • You only received employment income / salary for the full year of assessment (March 2017 to February 2018) from one employer; and
  • You have no car allowance/company car/ travel allowance or other income (e.g. interest or rental income); and
  • You are not claiming tax related deductions/rebates (e.g. medical expenses, retirement annuity contributions other than pension contributions made by your employer, travel).

SHOULD I BE FILING PROVISIONAL INCOME TAX?

Any person who receives income (or to whom income accrues) other than a salary, is a provisional taxpayer. Most salary earners are therefore non-provisional taxpayers, if they have no other sources of income. It is important to note that receiving exempt income, as follows, does not make you a provisional taxpayer:

  • If you receive interest of less than R23 800 if you are under 65; or
  • If you receive interest of less than R34 500 if you are 65 and older or;
  • You have income in a tax free savings account.
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