ÀÏ˾»úÎçÒ¹¸£Àû

1.1ÌýÌýÌýÌý Introduction: overview the domestic payroll system

South African tax is statutory in nature where income tax is imposed under the Income Tax Act No 58 of 1962 (ITA). The tax system and our tax Acts are administered in terms of the Tax Administration Act No 28 of 2011 (TAA).

The South African Revenue Service (SARS) is the country's tax collecting authority, with the Commissioner for SARS (Commissioner) as its executive.

For natural persons, the year of assessment commences on 1 March and ends on the last day of February of the following year. The 2025 year of assessment therefore commenced on 1 March 2024 and ends on 28 February 2025.

A natural person who ceases to be a tax resident should submit a return for the period commencing on 1 March and ending on the day preceding the date on which the person ceases to be a resident. (SARS guide to taxation,