FAQ – What is the threshold for the non-submission of ITR12 returns for individuals for the 2013 year of assessment?

Although a taxpayer still has to register for income tax he/she may elect to not submit a return for the 2013 year of assessment if the following conditions are met:

  •   Where the gross income consists solely of remuneration and:
    • It does not exceed R250 000 
    • Is paid or payable from one single source (e.g. one employer);
    • Is for a full year of assessment (i.e. all 12 months);
    • No allowance was paid (e.g. travel allowance); and
    • Employees’ tax (i.e. PAYE) has been deducted or withheld
  • Where the gross income consists solely of interest income from a source in the Republic and it:
  • Does not exceed R22 800 for persons below the age of 65 years or R33 000 for persons aged 65 years and older

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