The 2018 Tax Season for Individuals opened on 1 July 2018 .
Please ensure your employees are aware to submit their returns before the deadlines.
| Channel | Deadline | Type of Taxpayer |
|---|---|---|
| Manual – post or at SARS branch | 21 September 2018 | Non-provisional and provisional |
| eFiling or electronic filing at SARS branch | 31 October 2018 | Non-provisional |
| eFiling | 31 January 2019 | Provisional |
The SARS website provides valuable tools and documents to assist individuals to complete the returns.
Which employees should submit a return?
We recommend the employees refer to the Comprehensive Guide to the ITR12 Return for Individuals, for a detailed information to complete the return
Should your employee query their tax deducted during the year, these are the important questions that should be asked, before contacting your support team for assistance:
- Did the employee complete his/her ITR12 return form correctly? Employees must ensure the return form is complete correctly, since in many instances specific deductions are omitted (the medical aid beneficiaries and/or private retirement annuities). We recommend that individuals approach tax practitioners to complete the forms, to ensure it is 100% correct.
- Did the employee receive any other income during the year of assessment? As employer, you are required by law to deduct the correct amount of tax, based on the income you paid to the employee. Other sources of income earned from other might not be taxed or was taxed incorrectly.
- Did the employee receive a travel allowance or reimbursements? Employees who receive travel allowances and/or reimbursive kilometres for business kilometres travelled, must keep a logbook of business kilometres travelled. Reimbursive Travel allowances are not tax on the payroll, however can become taxable if you had a travel allowance, or kilometres travelled were more than 12000km during the tax year or the reimbursements rate was more than R3.55 (Refer to the 2017-2018 Payroll Pocket Guide page 15-16 for more details). Failure to submit a logbook or incorrect details, might result in tax owed to the Receiver on assessment. Always ensure your employees are aware of their responsibilities when receiving either a travel allowance or travel reimbursement.
- Did the employee receive any subsistence allowances? Subsistence allowances are not taxed on the payroll, however can become taxable on assessment based on the allowance rates and codes reported.
Click here to access the SARS webpage dedicate to Tax 2018 for Individuals, including contact details to reach them.
