The taxman is still waiting for a third of the income tax returns issued for the 1996 tax year, while 13 percent of returns are outstanding for the 1995 tax year, according to the latest figures.
In 1996 2,15 million returns were issued to individuals, against 2,06 million in 1995. This year to date 2,04 million returns have been issued.
These figures represent only those taxpayers who earn above R50 000 and are liable for Pay As You Earn (PAYE) tax. In the current tax year that threshold will rise to R60 000. About three million South Africans pay only Standard Income Tax on Employees (SITE) and are not required to submit tax returns.
There are various reasons why the number of PAYE taxpayers fluctuates people might pay PAYE one year and SITE the next year or the figures might reflect emigration or unemployment.
If you are still waiting for refunds or claims from the SARS for the 1996 tax year you may be reassured to hear that you are not alone. Assessments have been issued in almost two-thirds of cases but 13 percent of all returns issued and returned have not yet been assessed. The remaining 28 percent of returns are still outstanding.
Final figures on the tax amnesty which ended in February are not yet available. But signs that the South African Revenue Service is serious about expanding the tax net were evident from comments made this week by Trevor van Heerden, the Commissioner for Inland Revenue.
Van Heerden told Personal Finance that the first step in implementing tax morality was to track those people who had never registered as taxpayers. Until now it has been a hit-and-miss affair, particularly in finding people who are not employed in the formal sector and who do not pay PAYE.
Van Heerden said a number of options are being investigated including checking up on anyone who opens a bank account, an electricity or water account or who wants to travel abroad.
This could be done either by having the institution pass on your details, such as your identity number, to the receiver or by the institution insisting that you have a tax number proving you are a registered taxpayer before it allows you the service such as water and electricity or a bank account.
If you are an individual liable for PAYE, your 1997 tax return should be returned by June 6.