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Income Tax Act, 1962 (Act No. 58 of 1962)


2018 Notices

Returns to be submitted by a person in terms of section 25 of the Tax Administration Act, 2011 (Act No. 28 of 2011)

3. Persons not required to submit an income tax return


(1) A natural person or estate of a deceased person is not required to submit an income tax return in terms of paragraph 2(f)(vii) or (g) if the gross income of that person consisted solely of gross income described in one or more of the following subparagraphs:
(a) remuneration paid or payable from one single source, which does not exceed R350 000 and employees’ tax has been deducted or withheld in terms of the deduction tables prescribed by the Commissioner;
(b) interest (other than interest from a tax free investment) from a source in the Republic not exceeding—
(i) R23 800 in the case of a natural person below the age of 65 years;
(ii) R34 500 in the case of a natural person aged 65 years or older; or
(iii) R23 800 in the case of the estate of a deceased person;
(c) dividends and the natural person was a non-resident throughout the 2018 year of assessment; and
(d) amounts received or accrued from a tax free investment.


(2) Subparagraph (1) does not apply to a natural person who was—
(a) paid or granted an allowance or advance as described in section 8(1)(a)(i) of the Income Tax Act other than an amount reimbursed or advanced as described in section 8(1)(a)(ii) or an allowance or advance referred to in section 8(1)(b)(iii) that does not exceed the amount determined by applying the rate per kilometre for the simplified method in the notice fixing the rate per kilometre under section 8(1)(b)(ii) and (iii) to the actual distance travelled; or
(b) granted a taxable benefit described in paragraph 7 of the Seventh Schedule to the Income Tax Act.