South Africa Tax Agency Updates Comprehensive Guides on 2023 Individual Income Tax Returns

The South African Revenue Service June 23 posted online updated guidance on individual income tax returns (ITR12) for 2023. Topics covered include: 1) the Oct 23, 2023, filing deadline for non-provisional taxpayers, and the Jan. 24, 2024, e-filing deadline for provisional taxpayers; 2) spousal assessment and auto-assessment based on the available records or information provided by third party data providers; 3) qualification of foreign employment income for exemption; 4) unutilized interest exemptions and annual exclusion; and 5) documentation requirements and online filing procedure enhancements. [South Africa, South African Revenue Service, 06/23/23]

Reference: View IT-AE-36-G05 Comprehensive Guide to Individual Income Tax ...