South African Revenue Service
5 June 2019
Taxpayers whose total employment income for the year before tax is not more than R500 000 will no longer have to submit tax returns.
The South African Revenue Service (SARS) announced this in a statement on Tax Season 2019.
Tax Season 2019 starts on 1 August for taxpayers who file their income tax returns at a SARS branch.
SARS added that, in order not to submit a tax return, taxpayers will need to only receive employment income from one employer for the full tax year, have no other form of income such as car allowance or rental income and don’t have any additional allowable tax related deductions to claim such as medical expenses, retirement annuity contributions and travel expenses.
Taxpayers who are not required to file a return will receive a simulated outcome from SARS as if they had filed a return. The taxpayer can accept this outcome or update the return and file.
SARS announced that online filing and filing at a SARS branch has been improved to make it simpler and more convenient for taxpayers to file an income tax return.
Innovations include the issuing of customised notices indicating specific documents required in the event of an audit or verification and a simulated outcome issued before a taxpayer has filed.
According to SARS, its MobiApp has been revamped with new features such as simpler navigation, the introduction of biometric authentication, a one-time pin as an added security feature, the ability to reset username and password and the scanning and uploading of supporting documents.
Taxpayers who make use of e-filing or have access to the MobiApp can start to file tax returns from 1 July 2019.