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Not sure whether you must submit an Income Tax Return (ITR12)?
Answer these simple questions and find out.

Top Tip: If you would like to make changes to any of your responses on the page, you need to refresh the page.

Disclaimer:
What is contained in this questionnaire is intended as a guide only and is not considered to be a legal reference nor is it a binding ruling. The questionnaire does not replace legislation and readers who are in doubt regarding any aspect of the information displayed in the questionnaire should refer to the relevant legislation, or seek an opinion from a suitably qualified individual. If you are uncertain whether you should file a return or not, then it is recommended that you file a return.
More information
  • Visit the SARS website to learn how to register for efiling
  • Visit your nearest SARS branch
  • Contact your own tax advisor/tax practitioner
  • If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277)
  • If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am and 4pm South African time).
Do any of the following apply to you for the tax year 1 March 2014 to 28 February 2015?
  • Did you conduct any trade* in South Africa?
  • Did you have an allowance such as a travel, subsistence or Office Bearer Allowance?  Check your IRP5/IT3(a) if unsure.
  • Do you hold any funds or assets outside South Africa that have a value of more than R200 000?
  • Did you have a local Capital Gain/Loss exceeding R30 000?
  • Did you get any income or Capital Gain in a foreign currency?
  • Do you hold any rights in a Controlled Foreign Company?
  • Did you get an Income Tax Return or were you asked to submit an Income Tax Return for the tax year?
 

*The term "trade" is summarised as, including every profession, trade, business, calling, occupation or venture, including the letting of any property but excluding any employment income.
 
Did you earn an income during the tax year 1 March 2014 to 28 February 2015?

 
Are you

Was your annual income* more than R70 700?

 

*Income is your total receipts (other than receipts of a capital nature) minus any exempt income such as exempt local dividends and interest. (Interest exemption for 2015 tax year is R23 800 for taxpayers below 65 years of age and R34 500 for taxpayers 65 years and older). Please note that if you are married in community of property your interest income must be divided equally between you and your spouse.
Was your annual income* more than R110 200?

 

*Income is your total receipts (other than receipts of a capital nature) minus any exempt income such as exempt local dividends and interest. (Interest exemption for 2015 tax year is R23 800 for taxpayers below 65 years of age and R34 500 for taxpayers 65 years and older). Please note that if you are married in community of property your interest income must be divided equally between you and your spouse.
Was your annual income* more than R123 350?

 

*Income is your total receipts (other than receipts of a capital nature) minus any exempt income such as exempt local dividends and interest. (Interest exemption for 2015 tax year is R23 800 for taxpayers below 65 years of age and R34 500 for taxpayers 65 years and older). Please note that if you are married in community of property your interest income must be divided equally between you and your spouse.
Was your income only from employment and from a single employer?

 

Was your income less than R350 000 between 1 March 2014 and 28 February 2015?

 
Do you have a car allowance or any other form of income (e.g. taxable interest or rental income or income from another employment or trade)?

 
Please submit an Income Tax Return
To find out more about how to register for efiling click here
If you're already registered and need to change your password click here
To learn more about Personal and Income Tax click here


How do you want to file?

 
 
If you choose manual submission (completing your Income Tax Return in writing) then you need to call the SARS Contact Centre on 0800 00 SARS (7277) or visit a SARS branch to request your Income Tax Return (ITR12). It will then be posted to you.

What can I do while I wait for my return?
Gather your supporting documents, like your IRP5/IT3(a)s, medical certificates, pension and retirement annuity certificates, travel logbook, etc. You don't need to submit them anymore but you will need them to check the pre-populated part of your return and to complete the other sections. Remember, you need to keep these for five years in case we want to inspect them.

How do I complete my return?
Step 1: Once your ITR12 arrives, you firstly need to check it. If all the pre-populated information is correct and should you have no other fields that you need to complete, you simply sign the ITR12 and send it back to SARS.

Step 2: If any of the pre-populated information is incorrect, you can change it by writing over the pink text in black ink. If something is no longer relevant, you just draw a line through the middle of the text with black ink. Why pink ink? Our scanners can't read pink - so when your return is scanned electronically all we see are the changes you have made. If there are no changes – we simply use the information on our system which appeared in pink on your return.

Step 3: Make sure that you complete or verify all mandatory and relevant fields. One of these is the field for banking details. If a refund is due, SARS cannot pay it if your banking details are incorrect.

Please note that if you want to change your banking details you can do so on your Income Tax Return (ITR12).
Any changes to banking details will be verified by SARS before updating your banking profile. Any refunds due to you (if applicable) will be processed after your banking details are received and verified. It may be necessary for you to come into a SARS branch to present supporting documents. SARS will notify you if this is required. Further information on the process to change banking details click here.

Step 4: Sign it! We won't accept your Income Tax Return if it is not signed.


How do I submit my return?
Post it in the self-addressed postage-paid envelope supplied or drop it off at a SARS drop box at a SARS branch. File as early as you can because the earlier you file, the quicker we can process it and give you a refund (if applicable).

The ITR12 Comprehensive Guide for 2015 will be published shortly, watch this space.

The deadline for all taxpayers who wish to submit their tax return manually, by posting it or dropping it off at a SARS drop box, is 30 September 2015.
Electronic Filing via SARS eFiling:

Step 1: Register - if you haven't already done so! Join the millions of taxpayers who already enjoy the speed, convenience and ease of SARS eFiling.

Step 2: Once you have registered or logged on, you will find your Income Tax Return (ITR12) already pre-populated with your information - if your employer has provided us with your IRP5 information! If not, you can try again later by clicking on the "Refresh IRP5 Data" button and if your employer has submitted this information to SARS, your eFiling profile will be updated.

Step 3: You must then complete a questionnaire on the first page of the ITR12, which will create all the fields you need to complete in your return.

Step 4: Check the pre-populated information and make changes where necessary. Make sure that you complete or verify all mandatory and relevant fields. One of these is the field for banking details. If a refund is due, SARS cannot pay it if we have incorrect banking details.

Please note that if you want to change your banking details you can do so via the SARS eFiling when submitting your Income Tax Return. Any changes to banking details will be verified before updating your banking profile. Any refunds due to you (if applicable) will be processed after your banking details are received and verified. It may be necessary for you to come into a SARS branch to present supporting documents. SARS will notify you if this is required. For further information on the process to change your banking details click here.

Step 5: You can then use our online tax calculator to get an indication of your assessment.

Step 6: Once you're ready to submit the return to SARS, just click on the "Submit Return to SARS" button. If something is incorrect or incomplete, eFiling will prompt you to correct it.

Non-provisional taxpayers who file via eFiling have until 27 November 2015 to submit their returns.

Provisional taxpayers who file via eFiling have until 29 January 2016 to submit their returns.

Electronic Filing at a SARS branch
Just bring all your supporting documents to your nearest SARS branch and we will assist you!

When visiting a SARS branch you have to bring the following documents with you:
  • Your original ID/temporary ID/ passport or driver's licence, or an affidavit in the absence of an ID/passport together with a temporary ID/passport
  • Original bank statement with bank stamp
  • Original proof of residential address not older than 3 months with your name and residential address (e.g. municipal account)
  • Medical aid certificates and receipts
  • Retirement annuity certificates
  • Your IRP5/IT3(a) certificate(s)which you will receive from your employer
  • 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) (if applicable)
  • Information relating to capital gain transactions (if applicable)
  • Financial statements (if applicable, e.g. business income)
  • Any other documentation relating to income you received or deductions you want to claim.
Please note that if you want to change your banking details you can do so in person at a SARS branch and you will be required to bring along a certified copy of, as well as your original ID/temporary ID/passport or driver’s licence, or an affidavit in the absence of an ID/passport together with a temporary ID/passport.
Any changes to banking details will be verified before updating your banking profile. Any refunds due to you (if applicable) will be processed after your banking details are received and verified. Further information on the process to change banking details click here.

The deadline for all taxpayers who submit their returns electronically at a SARS branch is 27 November 2015.

Last Updated: 29/06/2015 12:08 PM     print this page
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