Individual income tax registration and tax filing requirements: 2019
The 2019 tax filing season for individuals opens on 1 July 2019. Individuals submitting their tax returns via SARS’ digital platforms may do so from Monday 1 July 2019, while those submitting manually may do so at any SARS branch from Thursday 1 August 2019.
TAX FILING DATES
|Channel||Opening date||Deadline||Type of Taxpayer|
|Manually at a SARS branch||1 August 2019||31 October 2019||Non-provisional and provisional|
|Online via eFiling or
On a smart mobile device via SARS MobiApp
|1 July 2019||4 December 2019||Non-provisional|
|Online via eFiling||1 July 2019||31 January 2020||Provisional|
- Every person aged 64 and below whose income (consisting of basic salary plus bonus plus any other incentive plus any pension benefit payment) in respect of the 2019 tax year exceeds R78 150.
- Every person who derives any income from his/her own business (irrespective of the taxable income or assessed loss).
- Any person under the age of 65 years who receives interest of more than R23 800 or anyone aged 65 and older who receives interest of more than R34 500 in respect of the tax year.
- Every person whose capital gain or loss for the 2019 tax year exceeds R40 000.
Visit the SARS eFiling website https://www.sarsefiling.co.za and click on “REGISTER”. It will take 5 – 10 minutes to go through the six-step registration process. Your individual eFiling account will be automatically activated. However, in some instances, SARS may also require certain supporting documents to successfully activate your account.
New SARS eFiling profiles are activated within 48 hours. Where a registration is not approved within 48 hours, please check for any correspondence from SARS by selecting “Home”, “User” and then “Pending Registration” for further requirements regarding the processing of your eFiling registration
INCOME AND TAX THRESHOLDS AND REBATES 2019
|Age||Taxable income threshold||Individual rebate|
|Below 65||R78 150||31 October 2019|
|65 and older||R121 000||*Secondary rebate: R7 713|
|75 and older||R135 300||*Tertiary rebate: R2 574|
*Additional to primary rebate
|Local interest exemption|
|Below 65||R23 800 per annum|
|65 and older||R34 500 per annum|
Capital gains tax
||R40 000 annual exclusion|
|Individuals in year of death||R300 000 annual exclusion|
|Primary residence exclusion on disposal of primary residence||R2 million (gain/loss)|
2018/2019 tax tables
|Taxable income||Rate of tax|
|R0 – R195 850||18% of taxable income|
|R195 851 – R305 850||R35 253 + 26% of taxable income above R195 850|
|R305 851 – R423 300||R63 853 + 31% of taxable income above R305 850|
|R423 301 – R555 600||R100 263 + 36% of taxable income above R423 300|
|R555 601 – R708 310||R147 891 + 39% of taxable income above R555 600|
|R708 311 – R1 500 000||R207 448 + 41% of taxable income above R708 310|
|1 500 001 and above||R532 041 + 45% of taxable income above R1 500 000|
- Their total gross employment income for the year is not more than R500 000
- They receive employment income from one employer for the full tax year
- They have no other form of income (e.g. car allowance, company car, business income, and rental income, taxable interest, capital gains, or income from another job)
- They do not have any additional allowable tax-related deductions to claim (e.g. medical expenses, retirement annuity contributions and/or travel expenses)
For the 2019 tax year, SARS has indicated that taxpayers who are not required to file a return will receive a simulated tax calculation from SARS as if they had filed a return. The taxpayer can accept this outcome or if the taxpayer does not agree with the simulated outcome, he/she may update and file the tax return.
Still not sure if you need to submit a tax return? Complete the quick assessment on the SARS website: Do you need to submit a tax return.
There are various ways to submit your return:
- Online via eFiling –http://www.sarsefiling.co.za
- Using your smart mobile device via the SARS MobiApp – Guide to the SARS eFiling MobiApp
- Manually, by going into a SARS branch and requesting assistance from a SARS consultant, who will assist you in filing your tax return electronically
When submitting your tax return, ensure that all your supporting documents are readily available, in case of an audit or verification by SARS. Supporting documents include, but are not limited to, the following:
- IRP5 / IT3(a) tax certificate(s) from your employer or retirement fund
- IT3(b) certificates for investment returns (interest, dividend and other income)
- IT3(s) certificates for Tax Free Savings/Investments
- IT3(c) certificates which report on gains/losses in respect of the disposal of unit trust or other financial instruments
- Financial statements, if applicable e.g. business income
- Medical aid contribution certificates and receipts for medical expenses incurred
- Completed confirmation of diagnosis of disability form (ITR-DD) to claim additional disability medical expenses incurred, if applicable. The form is available on the SARS website: ITR-DD form .
- Retirement annuity fund contribution certificate(s)
- Travel logbook and other documents in support of business-related travel expenses
- Any other relevant income and tax deduction information.
- Bank account details
Tip 1: Even though you will be using the supporting documents to complete your tax return, these documents must not be sent to SARS, unless specifically requested by SARS. All supporting documents must be kept safely for a period of five years.
Tip 2: If you are filing your tax return at a SARS branch, you must take all the supporting documents applicable to your submission, plus original proof of identity (ID, temporary ID, passport or driver's licence).
With the current process of electronic reconciliation and validation of employees’ tax certificates (IRP5/IT3 certificates), it is relatively easy for SARS to identify taxpayers who are not registered for tax or have not submitted a tax return.
Should an individual fail to register for tax or submit a tax return where they are required to do so, they may be subject to administrative non-compliance penalties ranging from R250 to R16 000 (including interest) for each month that the non-compliance persists. SARS may also appoint your bank or employer as an agent to withhold/deduct any outstanding taxes or penalties from your salary or bank account, should you fail to comply with your tax compliance obligations.