The important dates to remember are:
- 25 November 2016 – At a SARS branch (provisional and non-provisional)
- 25 November 2016 – eFiling (non-provisional)
- 31 January 2017 – Provisional taxpayers via eFiling
You do not need to file an income tax return if:
- Your total salary earned during 1 March 2015 – 29 February 2016 for the 2015/2016 year of assessment is not more than R350 000 (before tax), provided:
- You only have one employer (note that if you have two employers or income from other insources such as late spouse / partner pension income, rental income, moonlighting income etc. you do need to file even if the total is still under R350 000)
- You have no car allowance or other income (e.g. interest or rent) You are not claiming tax related deductions (e.g. medical expenses, retirement annuity contributions, travel expenses etc)
- You received interest from a source in South Africa not exceeding –
- R23 800 if you are below the age of 65 years;
- R34 500 if you aged 65 years or older
- Dividends were paid to you and you were a non-resident during the 2016 year of assessment.
Make sure your claims are accurate and that you have the correct documentation and proof for every claim you make:
- Only use information and figures that are shown on your supporting documents
- Only use the amounts reflected on your contribution certificates from your retirement annuity fund, income protection scheme, medical aid etc.
- Make sure you keep an accurate logbook.
- Do not inflate the value of your vehicle.
- Declare all income you received during the year of assessment
Be prepared and make sure you have the following supporting documents:
- IRP5/IT3(a) certificate(s) from your employer or pension fund
- IT3(b) certificates for investment returns
- Financial statements, if applicable (e.g. business income)
- Medical aid contribution certificates and receipts
- Retirement annuity fund certificates
- Certificates you received for local interest income earned
- Logbook and other documents in support of business travel expenses
- Completed confirmation of diagnosis of disability form (ITR-DD)
- Any other relevant income and deduction information.
- Bank account details
