[Question] Should tax return be submitted if no income earned

[dellatjie]

Good morning guys,

I am aware of the fact that employees do not need to submit tax returns if they earn below R250 000 from one employer.

My question however relates to provisional taxpayers who have not received any income during the year of assessment. Are they still required to submit tax returns?

[Dave A]

I would think so. If nothing else, at least it closes off the tax year neatly and explains the nil provisional returns (or lack of provisional returns submitted). It would also affect prepopulated data on upcoming provisional returns if/when the income starts flowing again.