The SARS Commissioner published Government Gazette 48788 on 14 June 2023, prescribing:

• who are required and not required to file a personal income tax return, and
• the deadlines for filing a personal income tax return

1. Natural persons not required to file a personal income tax return

Natural Persons are not required to submit an income tax return if all the below conditions are met for the 2023 year of assessment:

• The gross income of that natural person consisted solely of gross income described below:
  • remuneration from one single source (employer) which did not exceed R500 000 for the tax year and employees’ tax has been withheld in terms of the deduction tables prescribed by the Commissioner,
  • interest (other than interest from a tax free investment) from a source in the Republic which did not exceed-
    • R23 800 in the case of a natural person below the age of 65 years at the end of the year of assessment,
    • R34 500 in the case of a natural person aged 65 years or older at the end of the year of assessment, or
    • R23 800 in the case of the estate of a deceased person,
  • dividends received/accrued by a natural person which was a non-resident throughout the 2023 year of assessment,
  • amounts received/accrued from a tax free investment, and
  • a single lump sum received from a pension fund, provident fund, pension preservation fund, provident preservation fund or retirement annuity fund, and tax has been deducted or withheld in terms of a directive issued by the Commissioner.
• The individual did not receive a subsistence allowance as contemplated in section 8(1)(c) of the Income Tax Act.
• The individual did not receive a travel allowance or a reimbursive travel allowance, unless the amount does not exceed the calculated value of the actual business kilometres travelled multiplied by the prescribed rate per kilometre (R4.18 for 2022/2023).
• The individual was not granted a ‘right of use of motor vehicle’ benefit as contemplated in the Seventh Schedule to the Income Tax Act.
• The individual did not receive foreign employment income (remuneration received/accrued for services rendered outside SA by a resident individual).
• The individual does not want to claim any income deductions or tax credits on assessment (for example home office expenses, medical tax credits etc.).
• The individual is notified by the Commissioner in writing that he/she is eligible for automatic assessment and the person’s gross income, exemptions, deductions and rebates reflected in the records of the Commissioner are complete and correct as at the date of assessment based on an estimate to give effect to automatic assessment.

2. Natural persons required to file a personal income tax return

Natural persons are required to submit an income tax return if one of the following conditions are met for the 2023 year of assessment, unless they are not required to submit a return by meeting all the conditions mentioned above in section 1.

• The individual was a resident and carried on any trade (other than solely in his/her capacity as an employee).
• The individual was a non-resident and carried on any trade (other than solely in his/her capacity as an employee) in the Republic.
• The individual was a resident and had capital gains or capital losses exceeding R40 000.
• The individual was a non-resident and had capital gains or capital losses from the disposal of an asset to which the Eight Schedule to the Income Tax Act applies.
• The individual was a resident and held any funds in foreign currency or owned any assets outside the Republic, if the total value of those funds and assets exceeded R250 000 at any stage during the 2023 year of assessment.
• The individual was a resident and to whom any income or capital gains from funds in foreign currency or assets outside the Republic was attributed in terms of the Income Tax Act.
• The individual was a resident who held any participation rights as referred to in section 72A of the Income Tax Act, in a controlled foreign company.
• The individual was a resident and had taxable turnover.
• At the end of the 2023 year of assessment the individual -
  • was under the age of 65 and whose gross income exceeded R91 250,
  • was 65 years or older (but under the age of 75) and whose gross income exceeded R141 250, or
  • was 75 years or older and whose gross income exceeded R157 900.
• Every estate of a deceased person that had gross income.
• The individual was a non-resident whose gross income included interest from a source in the Republic to which the provisions of section 10(1)(h) of the Income Tax Act do not apply.
• The individual is requested by the Commissioner in writing to furnish a return, irrespective of the amount of income or nature of receipts or accruals of the individual.

3. Personal income tax return submission dates

• Filing season will start on 7 July 2023 at 20:00, and
• filing season will end –
  • on 23 October 2023,
  • on 24 January 2024 if it relates to a provisional taxpayer and is submitted by using eFiling.

4. Personal income tax return submission channels

• SARS eFiling platform, or
• through the assistance of a SARS official at an office of SARS.

5. Have you received an Auto Assessment?

Between 1 July and 7 July 2023, taxpayers will be notified by SMS or email if they were selected to receive an auto-assessment. Should you receive the SMS, the next step for you would be to review the auto-assessment on the SARS MobiApp or eFiling.

• If you agree with the Auto-Assessment, you do not have to do anything.
  • If a refund is due, you can expect it within approximately seventy-two (72) hours, provided your banking details with SARS are correct.
  • If you owe SARS, please make the payment before the due date that is shown on your Notice of Assessment (ITA34) to avoid interest charged on outstanding debt.
  • You can make payment via eFiling or SARS MobiApp; alternatively see our payment options.
• If you do not agree with the Auto-Assessment, you have until 23 October 2023 to amend and file your return on eFiling or the SARS MobiApp.
• For more information on auto assessments, click here.

Various informational guides are available on SARS website, on SARS YouTube channel, or SARS Twitter account.