Taxpayers who earned less than R60 000 in the last tax year are not required to submit tax returns by this year's Filing Season deadline of 9 July - as long as their salary packages did not include benefits.
Those who earned less than R30 000 during the same period (1 March 2003 to 29 February 2004) will not be taxed at all.
Those earning less than R60 000 annually and whose salary structure does not include benefits are classified as SITE (Standard Income Tax on Employees) taxpayers.
SITE is calculated from the daily, weekly or monthly earnings that is paid to all employees and is paid over by the employer to SARS every month.
"Those who earned a salary of less than R60 000 between 1 March 2003 and 29 February 2004 would have already have paid employees' tax in the form of SITE. They do not need to submit a tax return because they have completed their tax-paying responsibilities for the year," says SARS spokesperson, Sechaba Nkosi.
However, he emphasized that if benefits were included as part of an annual salary package of less than R60 000, submission of a tax return was necessary.
"You will need to submit a tax return if your salary includes benefits, such as a travel allowance, medical aid, retirement annuity or if your pension contribution has not been taken into account by your employer, even if you earn less than R60 000," adds Nkosi.
These taxpayers will need to obtain an IT12SE form from their local SARS branch office, which needs to be completed and submitted. "This return will not be issued to taxpayers," he says.
If an employer over-or-under deducted SITE on a payslip, it is the responsibility of the employer to adjust the next salary accordingly.
"SARS would like to thank all SITE taxpayers for their Standard Income Tax contributions during the past year," he says.
"Your contributions have helped to finance the many services which the Government must provide to the community, and in so doing, you have contributed to building a better life for all South Africans," Nkosi concludes.
For additional information on SITE, taxpayers can contact their local SARS branch office, visit their local SARS outreach initiative, or go to the SARS website at www.sars.gov.za.
ISSUED BY THE COMMISSIONER FOR THE SOUTH AFRICAN REVENUE SERVICE
PRETORIA