This is the final in our series to help you fill in your tax form, written for Personal Finance by Christo Henning, media liaison officer of SA Revenue Services. Remember the final extended deadline for submitting tax returns is June 30.
In the past few weeks we have dealt with all the major sections of the income tax return. Of the remaining sections, parts 4 to 12 are fairly straightforward, or have been dealt with previously.
PART 7: GENERAL INFORMATION
Information such as your age and marital status is required to determine the rebates for which you qualify. A rebate is the first part of your income earned that is not subject to tax.
The rebates are:
AGE:
A rebate of R2 500 will be allowed if you were 65 years or older on February 28, 1997. This is in addition to the primary rebate.
PRIMARY REBATE:
A primary rebate of R2 660 will be allowed to all individuals.
OBJECTIONS AND APPEALS
Any objection to an assessment must be substantiated in writing and must reach the office of the Receiver of Revenue shown on the assessment notice within 30 days of the date of the assessment.
If your objection is disallowed, or if a notice of reduced assessment is issued as a result of an objection being partly allowed, and you are not satisfied with the reduced assessment, you may appeal to the Income Tax Special Court. If the amount of tax in dispute does not exceed R20 000, your appeal will be heard by a specially constituted board.
You must lodge written notice of an appeal, setting the grounds of your appeal in detail, with the Receiver of Revenue within 30 days from either the date of the notice disallowing or partly disallowing your objection.