Here’s why you received it: SARS has access to many sources of information about taxpayers, including information already on the SARS system. Based on this information, SARS can make a tax calculation and arrive at an outcome before you even lift a finger. This outcome will show whether you would get a refund or owe SARS money if you were to file a return. So the reason why you got a tax calculation this year is because you filed a return last year when you were not required to do so. We introduced this tax calculation as a way of assisting our taxpayers to avoid unnecessary visits to our branches during Tax Season.
What do you need to do?
If your financial circumstances have not changed since February 2018 then you do not need to file a return.
Will SARS impose penalties if I do not submit a return?
No. SARS will not impose any administrative penalties and you will not have any outstanding returns under your profile because the taxpayer is not required to file by law.
Will I be refunded if I am eligible to receive any refund?
In terms of legislation, SARS is only eligible to refund an amount greater than R100.
Can I file a return if my circumstances have changed since February 2018?
Yes you can. However, be smart and use the eFiling channel or the SARS MobiApp to avoid the queues at our branches. Click here for more info on eFiling and the SARS MobiApp.
Why is SARS not refunding amounts below R100?
Normally there are costs involved to pay out refunds as is the case when SARS needs to collect tax that is due. It is therefore not cost effective to refund or collect an amount as low as R100. This however does not mean that the tax debt disappears, it will still remain due by or to the taxpayer and will be carried forward to either set-off future tax debt for the same tax type or will be added to any refund which is higher than R100 when applicable. The amount of R100 refund is specified in section 191(3) of the Tax Administration Act, 2011 and reads as follows: “An amount is not refundable if the amount is less than R100 or any other amount that the Commissioner may determine by public notice, but the amount must be carried forward in the taxpayer account.”