SARS Individual Tax Season opening 1 July 2014 You are not - TopicsExpress

SARS Individual Tax Season opening 1 July 2014 You are not liable to file a return - If you have received remuneration income does not exceed R250 000 per annum, and employees’ tax has been deducted or withheld in terms of the deduction tables prescribed by the Commissioner. •The following conditions underpin the application of R250 000 rule: ◦The total income must be less than R250 000 per annum; ◦The income must have been derived from EMPLOYMENT (Single source) only (i.e. IRP5); ◦Remuneration is for a full year of assessment (March – February), and ◦There was no allowance or advanced paid, for example travel allowance, public office allowance., or •Received Interest income from a source in the Republic not exceeding: ◦R22 800 in the case of a taxpayer below the age of 65 years; or ◦R33 000 in the case of a taxpayer aged, or above the age of, 65 years

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