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


2017 Notices

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

6. Manner of submission of income tax returns


Income tax returns must—

(a) in the case of a company, be submitted electronically by using the SARS eFiling platform; and
(b) in the case of all other persons (which include natural persons, trusts and other juristic persons, such as institutions, boards or bodies), be—
(i) submitted electronically by using the SARS eFiling platform, provided the person is registered for eFiling, or electronically through the assistance of a SARS official at an office of SARS;
(ii) forwarded by post to SARS;
(iii) delivered to an office of SARS, other than an office which deals solely with matters relating to customs and excise; or
(iv) delivered to such other places as designated by the Commissioner from time to time.