People who pay income tax are generally individuals who earn an income e.g. from a salary, commission, fees, etc.
You do not need to submit a return if ALL the criteria below apply to you:
** Your total employment income / salary for the year (March 2017 to February 2018) before tax (gross income) was not more than R350 000; and
** You only received employment income / salary for the full year of assessment (March 2017 to February 2018) from one employer; and
** You have no car allowance/company car/ travel allowance or other income (e.g. interest or rental income); and ** You are not claiming tax related deductions/rebates (e.g. medical expenses, retirement annuity contributions other than pension contributions made by your employer, travel).
http://www.sars.gov.za/ClientSegments/Individuals/Need-to-pay-tax/Pages/default.aspx
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