Not sure whether you must submit an Income Tax Return (ITR12)?

Answer these simple questions and find out.

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Disclaimer:
What is contained in this questionnaire is intended as a guide only and is not considered to be a legal reference nor is it a binding ruling. The questionnaire does not replace legislation and readers who are in doubt regarding any aspect of the information displayed in the questionnaire should refer to the relevant legislation, or seek an opinion from a suitably qualified individual. If you are uncertain whether you should file a return or not, then it is recommended that you file a return.

More information

  • Visit the SARS website to learn how to register for efiling
  • Contact your own tax advisor/tax practitioner
  • If calling from within South Africa, contact the SARS Contact Centre on 0800 00 7277 (only between 8am and 4pm on week days).
  • If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am and 4pm South African time on week days).

Do any of the following apply to you for the tax year 1 March 2019 to 29 February 2020?

  • Did you conduct any trade* in South Africa or if you are a South African tax resident did you conduct any trade*?
  • Did you receive an allowance such as a travel, subsistence or office bearer allowance?  Check your IRP5/IT3(a) if unsure.
  • Did you hold any funds in foreign currency or assets outside South Africa that have a combined total value of more than R225 000 at any stage during the tax year?
  • Did you have Capital Gains or Capital Losses exceeding R40 000?
  • Was any income or a Capital Gain from funds in foreign currency or assets outside the Republic attributed to you?
  • Do you hold any rights in a Controlled Foreign Company?
  • Did you receive an Income Tax Return or were you asked to submit an Income Tax Return for the tax year?

*The term "trade" for finding out whether to submit a return means every profession, trade, business, calling, occupation or venture, including the letting of any property but excluding any employment.