How to submit an income tax return (ITR12) in respect of individuals
Taxpayers are required to submit a tax return to SARS in order that SARS can calculate their tax liability based on the income they declare and the tax-deductible expenses they have incurred for a year of assessment. In some cases they may result in a refund to the taxpayer.
The annual Tax Season is when you will be required to submit a return. For most taxpayers this runs from July to November every year.
If you need to submit an income tax return, you can complete and submit it to SARS via the following channels:
- eFiling on your computer – simply register for eFiling at www.sarsefiling.co.za
- Filing electronically at a SARS branch where an agent will assist you – please remember to bring along all your supporting documentation
- Requesting a return to be posted to you and completing your return manually and posting it to SARS or putting it in a drop box at a SARS branch.
When completing your return, have your supporting documents at hand. You may need to refer to some of the supporting documents listed below, while completing your return; however, you must not submit them to SARS. You must keep them safely in your possession for at least five years in case SARS needs access to them in future.
- Your IRP5/IT3(a) certificate(s) which you will receive from your employer
- Medical certificates as well as documents required for amounts claimed in addition to those covered by your medical aid.
- Pension and retirement annuity certificates
- Your banking details
- Travel logbook (if you receive a travel allowance)
- Tax certificates that you received in respect of investment income (IT3(b))
- Completed confirmation of diagnosis of disability (ITR-DD), where applicable
- Information relating to capital gain transactions, if applicable
- The approved Voluntary Disclosure Programme (VDP) Agreement between yourself and SARS for years prior to 17 February 2010, where applicable
- Financial statements, e.g. business income, where applicable
- Any other documentation relating to income you received or deductions you want to claim.
Who should submit an income tax return?
Not all taxpayers need to submit an income tax return. Click here
to find out if you need to submit a return.
Video: Submitting supporting documents via SARS eFiling
Video: Submitting your ITR12 via SARS eFiling