Administration of Estates Act, 1965
R 385
Tax Administration Act, 2011 (Act No. 28 of 2011)NoticesReturns 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 requred 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 (2)(g) if the gross income of the person during the 2024 year of assessment 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 R500 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 at the end of the year of assessment; |
| (ii) | R34 500 in the case of a natural person aged 65 years or older at the end of the year of assessment; 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 2024 year of assessment; |
| (d) | Amounts received or accrued from a tax-free investment; and |
| (e) | A single lump sum received from a pension fund, provident fund, pension preservation fund, provident preservation fund or retirement annuity fund, and tax has been deducted or withheld in terms of a directive issued by the Commissioner. |
| (2) | Subparagraph (1) does not apply to a natural person— |
| (a) | who was 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; |
| (b) | who was granted a taxable benefit described in paragraph 7 of the Seventh Schedule to the Income Tax Act; or |
| (c) | who received any amount or to whom any amount accrued in respect of services rendered outside the Republic. |
| (3) | A natural person is not required to submit an income tax return in terms of paragraph 2(f)(vii) if— |
| (a) | the person is notified by the Commissioner in writing that he or she is eligible for automatic assessment; and |
| (b) | the person’s gross income, exemptions, deductions and rebates reflected in the records of the Commissioner are complete and correct as at the date of the assessment based on an estimate to give effect to automatic assessment. |
