Income Tax Return submission dates

  • Tax Season 2019 started on 1 August 2019 for non-provisional Individuals
  • To skip the queues and taxpayers were allowed to start filing via eFiling and MobiApp from 1 July 2019
  • Closing dates:
    • Branch filing closed on 31 October 2019
    • eFiling closed on 4 December 2019
    • Provisional taxpayers have until 31 January 2020 to file via eFiling.

Supporting Documents

To get ready to submit your tax return, you will need to gather all your supporting documents which include the following:

  • IRP5/IT3(a) certificate(s)  from your employer or pension fund.
  • IT3(b) certificates for investment returns.
  • Financial statements, if applicable e.g. business income.
  • Medical aid contribution certificates and receipts (which can be obtained from your medical aid directly).
  • ​Retirement annuity fund certificates (which can be obtained from your retirement annuity fund directly).
  • Certificates you received for local interest income earned.
  • Logbook and other documents in support of business travel expenses
  • Completed confirmation of diagnosis of disability form (ITR-DD), if applicable
  • Any other relevant income and deduction information.
  • Bank account details (if your banking details have changed, you will need to manually submit this to your local SARS branch, call SARS on 080 000 7277 to find out more information).

For a complete list of supporting documents, click here.

Top tip: Even though you will be using the supporting documents to complete your return, you mustn’t send them to SARS. You must keep them safely for a period of five years should SARS require them in future.

Remember, if you’re filing at a SARS branch you must bring all the documents applicable to you, plus original proof of identity (ID, temporary ID, passport or driver’s licence).

Top tip: Check your IRP5 and verify if all the information is correct before attempting to submit the return. If you notice any errors which might need to be corrected, kindly advise your employer to rectify it.  You will not be able to change these pre-populated fields on the return.

Who is it for?

You are liable to pay income tax if you earn more than:
For the 2019 year of assessment (1 March 2018 – 28 February 2019) – see changes from last year
  • R78 150 if you are younger than 65 years.
  • If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R121 000.
  • For taxpayers aged 75 years and older, this threshold is R135 300.
For the 2018 year of assessment (1 March 2017 – 28 February 2018)
  • R75 750 if you are younger than 65 years.
  • If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R117 300.
  • For taxpayers aged 75 years and older, this threshold is R131 150.
For the 2017 year of assessment (1 March 2016 – 28 February 2017)
  • R75 000 if you are younger than 65 years.
  • If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R116 150.
  • For taxpayers aged 75 years and older, this threshold is R129 850.
For the 2016 year of assessment (1 March 2015 – 29 February 2016)
  • R73 650 if you are younger than 65 years.
  • If you are 65 years of age or older, the tax threshold (i.e. the amount above which income tax becomes payable) increases to R114 800.
  • For taxpayers aged 75 years and older, this threshold is R128 500.

See more tax rates here.

Top tip: You don’t need to file if your total salary for the year before tax is not more than R350 000, provided:
  • You only have one employer (but remember if you have two employers or  income sources e.g. late spouse / partner pension income, exam markings income, rental income, moonlighting income etc you do need to file even if the total is still under R350 000)
  • You have no car allowance or other income (e.g. interest or rent)
  • You are not claiming tax related deductions (e.g. medical expenses, retirement annuity contributions, travel expenses,etc)
  • You received interest from a source in South Africa not exceeding –
    • R23 800 if you are below the age of 65 years; or
    • R34 500 if you aged 65 years or older.
    • R23 800 in the case of the estate of a deceased person.
  • Dividends were paid to you and you were a non-resident during the 2017 year of assessment.
  • Amounts received or accrued from a Tax Free Investment.

Still unsure if you need to submit a return? Click here.

The rates of tax chargeable on taxable income are determined annually by Parliament, and are generally referred to as “marginal rates of tax” or “statutory rates”. The rate of tax levied on an individual is set on a sliding scale which results in the tax increasing as taxable income increases. Every year, the Minister of Finance announces the rates to be levied by publishing the applicable tax tables during the annual budget speech.

What steps must I take to ensure compliance?

Step one: You must register for income tax

If you earn a taxable income which is above the tax threshold (see above), you must register as a taxpayer with SARS.If you are not yet registered you would only be required to visit a SARS branch once to verify your identity, address and bank details. All additional tax registration can be performed from eFiling without having to visit a branch again. You can register once for all different tax types using the client information system.

Kindly note that the ‘IT77 registration form for Individuals’ was discontinued and that the only way to register is to visit a SARS branch where the friendly staff will register you on our system.

Important: Make sure you have all the supporting documents (relevant material) needed. We won’t be able to register you unless all the documents are received.

Step two: You must submit a return
If you are registered for income tax, you will be required to submit an annual income tax return to SARS. See the Tax Tables. The 2017 year of assessment (commonly referred to as a “tax year”) runs from 1 March 2016 to 29 February 2017. Every year, SARS announces its Tax Season, a period during which you are required to submit your annual income tax return. The tax season for 2017 opens on 1 July 2017. The income tax return which should be completed by individuals is known as the ITR12 form. For more information, see our ITR12 Comprehensive Guidesource codes and live stock values.
If you have forgotten your password, you can reset by calling our Contact Centre and following a simple procedure.

If you have not yet registered for income tax, please will you fill out the below form and forward it back to jackie@jcsbusinessconsulting.co.za:

Below is a checklist for you to download for individual income tax submission preparation: