The following persons must submit an income tax return:
| (a) | every company, trust or other juristic person, which is a resident; |
| (b) | every company, trust or other juristic, which is not a resident— |
| (i) | which carried on a trade through a permanent establishment in the Republic; |
| (ii) | which derived income from a source in the Republic; or |
| (iii) | which derived any capital gain or capital loss from the disposal of an asset to which the Eighth Schedule to the Income Tax Act applies; |
| (c) | every company incorporated, established or formed in the Republic, but which is not a resident as a result of the application of any agreement entered into with the Government of any other country for the avoidance of double taxation; |
| (d) | every natural person who─ |
| (i) | is a resident and carried on any trade (other than solely in his or her capacity as an employee); or |
| (ii) | is not a resident and carried on any trade (other than solely in his or her capacity as an employee) in the Republic; |
| (e) | every natural person who— |
| (i) | was paid or granted an allowance or advance as described in section 8(1)(a)(i) of the Income Tax Act (other than an amount reimbursed or advanced as described in section 8(1)(a)(ii)) and whose gross income exceeded the thresholds set out in item (ix); |
| (ii) | was granted a taxable benefit described in paragraph 7 of the Seventh Schedule to the Income Tax Act and whose gross income exceeded the thresholds set out in item (ix); |
| (iii) | is a resident and had capital gains or capital losses exceeding R40 000; |
| (iv) | is not a resident and had capital gains or capital losses from the disposal of an asset to which the Eighth Schedule to the Income Tax Act applies; |
| (v) | is a resident and held any funds in foreign currency or owned any assets outside the Republic, if the total value of those funds and assets exceeded R225 000 at any stage during the 2017 year of assessment; |
| (vi) | is a resident and to whom any income or capital gains from funds in foreign currency or assets outside the Republic could be attributed in terms of the Income Tax Act; |
| (vii) | is a resident and held any participation rights, as referred to in section 72A of the Income Tax Act, in a controlled foreign company; |
| (viii) | is issued an income tax return form or who is requested by the Commissioner in writing to furnish a return, irrespective of the amount of income of that person; |
| (ix) | subject to the provisions of paragraph 3, at the end of the year of assessment— |
| (aa) | was under the age of 65 and whose gross income exceeded R75 000; |
| (bb) | was 65 years or older (but under the age of 75) and whose gross income exceeded R116 150; or |
| (cc) | was 75 years or older and whose gross income exceeded R129 850; |
| (f) | subject to the provisions of paragraph 3, every estate of a deceased person that had gross income; |
| (g) | every non-resident whose gross income included interest from a source in the Republic to which the provisions of section 10(1)(h) of the Income Tax Act do not apply; and |
| (h) | every representative taxpayer of any person referred to in subparagraphs (a) to (g) above. |
