- 25 October 2022 – Filing Season 2022 for individuals
Thank you for submitting your income tax return on time. Filing Season for non-provisional taxpayers is now closed. The deadline for Provisional taxpayers is 23 January 2023. Not sure if you are a provisional taxpayer? See the provisional tax definition here.
- 3 June 2022 – Filing Season 2022 for individuals
- 23 February 2022 – See the changes in Tax Rates as announced by the Minister of Finance.
What is it?
Income tax is the normal tax which is paid on your taxable income.
- Remuneration (income from employment), such as, salaries, wages, bonuses, overtime pay, taxable (fringe) benefits, allowances and certain lump sum benefits
- Profits or losses from a business or trade
- Income or profits arising from an individual being a beneficiary of a trust
- Director’s fees
- Investment income, such as interest and foreign dividends
- Rental profit or losses
- Income from royalties
- Pension income
- Certain capital gains
Who is it for?
You are liable to pay income tax if you earn more than:
- R91 250 if you are younger than 65 years.
- If you are 65 years of age to below 75 years, the tax threshold (i.e. the amount above which income tax becomes payable) is R141 250.
- For taxpayers aged 75 years and older, this threshold is R157 900.
- R87 300 if you are younger than 65 years.
- If you are 65 years of age to below 75 years, the tax threshold (i.e. the amount above which income tax becomes payable) is R135 150.
- For taxpayers aged 75 years and older, this threshold is R151 100.
- R83 100 if you are younger than 65 years.
- If you are 65 years of age to below 75 years, the tax threshold (i.e. the amount above which income tax becomes payable) is R128 650.
- For taxpayers aged 75 years and older, this threshold is R143 850.
Top tip: 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 2020 to February 2021) before tax (gross income) was not more than R500 000; and
- You only received employment income / salary for the full year of assessment (March 2020 to February 2021) 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).
SARS mobile services
You can send us a query via SARS Online Query System (SOQS) if you have forgotten your tax reference number, to submit supporting material and more. The SARS Online Query System (SOQS) assists taxpayers who wish to raise queries with SARS without going into a SARS branch. To initiate a query, you will simply need to complete the online form by selecting a Query Type. For more information, see SARS Online Query System – External Guide.
Taxpayers can request specific Personal Income Tax related services by sending an SMS to SARS on 47277. The following additional tax related services are offered to taxpayers via their mobile device. These services can be accessed with or without data/airtime:
- Request an eBooking appointment
- Booking (Space) ID number/Passport number/ Asylum Seeker number
- Confirmation request to determine whether to submit a (PIT) tax return
- File (Space) ID number/Passport number/ Asylum Seeker number
- Request the issuing of the IT150 (Tax Registration Number)
- TRN (Space) ID number/Passport number/ Asylum Seeker number
- Request Account related queries (balance statements) and/or provision of Statement of the Account (SOA)
- Balance (Space) ID number/Passport number/ Asylum Seeker number
What steps must I take to ensure compliance?
If you don’t submit your income tax return on time, you may be liable for penalties.
How should it be submitted?
In July 2022, SARS will assess a significant number of taxpayers automatically. These will be original assessments based on an estimate, and will be based on third-party information readily available to SARS. The information may be received from multiple institutions such as banks, fund administrators, insurers, medical aid schemes and employers. An individual who receives an estimated assessment from SARS has 40 business days from the date of the assessment to submit his or her original return if he or she does not agree with the assessment raised by SARS.
An individual who is auto-assessed, will be notified by short message system (SMS) – so there will be no need for the individual to call SARS or to visit a branch. The SMS will direct the individual to eFiling or the SARS MobiApp to view the Notice of Assessment if he or she is an eFiler. If the individual is not registered for eFiling, an SMS will be sent communicating the summary of assessment results and, in addition, the comprehensive Notice of Assessment will be sent via mail.
An individual who disagrees with the estimated assessment, will be able to request SARS to make an additional or reduced assessment, by submitting an original return with relevant details within 40 business days from the date of assessment.
An individual who is unable to submit an original return within 40 business days after the assessment was made, may request an extension to file the return. SARS may extend the period to submit if SARS receives the request for extension, together with reasonable grounds for requesting the extension, before the expiry of the 40 business days.
A request for extension that is received after 40 business days from the date of the estimated assessment, may only be granted if –
- the individual’s request is submitted to SARS within 21 business days after the expiry of the 40 business days, and outlines reasonable grounds for not requesting the extension in time; or
- the individual’s request is submitted to SARS within three years after the expiry of the 40 business days, and outlines exceptional circumstances for not requesting an extension in time.
The period of any extension that is granted by SARS is within SARS’s discretion, but may not exceed a period of 40 business days, or the date that the original assessment prescribes, whichever is longer.
An individual who has not been auto-assessed during July has not been selected to participate in the auto-assessment programme and, if required to file a return, must proceed to do so.
A business day is any day that is not a Saturday, Sunday or public holiday.
Top Tip: When completing your return, you will require the following documentation in order to verify the existing, pre-populated information that appears in the return, as well as to complete any remaining portions:
- IRP5: This is the employees’ tax certificate your employer issues to you.
- Certificates you received for local interest income earned.
- Any other documentation relating to income received or accrued, such as remuneration that has not been reported to SARS by your employer, or business or investment income, etc.
- Details of medical expenses paid and medical scheme contributions made.
- The relevant certificates reflecting your retirement annuity fund contributions made.
- A logbook and other documents in support of business travel expenses (if the travel allowance is part of your remuneration or if you have the right of use of a company car taxable benefit).
- Any other documentation relating to the allowable deductions you wish to claim.