The following persons must submit an income tax return:
| (a) | Every company or other juristic person, which is a resident that— |
| (i) | derived gross income of more than R1 000; |
| (ii) | held assets with a cost of more than R1 000 or had liabilities of more than R1 000 at any time during the 2019 year of assessment; |
| (iii) | derived any capital gain or capital loss of more than R1 000 from the disposal of an asset to which the Eight Schedule of the Income Tax Act applies; or |
| (iv) | had taxable income, an assessed loss or an assessed capital loss; |
| (b) | Every trust which is a resident; |
| (c) | Every company, trust or other juristic person, which is not a resident that— |
| (i) | carried on a trade through a permanent establishment in the Republic; |
| (ii) | derived income from a source in the Republic; or |
| (iii) | derived any capital gain or capital loss from the disposal of an asset to which the Eighth Schedule to the Income Tax Act applies; |
| (d) | 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; |
| (e) | 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; |
| (f) | Every natural person who— |
| (i) | is a resident and had capital gains or capital losses exceeding R40 000; |
| (ii) | 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; |
| (iii) | 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 2019 year of assessment; |
| (iv) | 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; |
| (v) | is a resident and held any participation rights, as referred to in section 72A of the Income Tax Act, in a controlled foreign company; or |
| (vi) | 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 R78 150; |
| (bb) | was 65 years or older (but under the age of 75) and whose gross income exceeded R121 000; or |
| (cc) | was 75 years or older and whose gross income exceeded R135 300; |
| (g) | Subject to the provisions of paragraph 3, every estate of a deceased person that had gross income; |
| (h) | 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 |
| (i) | Every person that 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 or nature of receipts or accruals of that person; |
| (j) | Every representative taxpayer of any person referred to in subparagraphs (a) to (i) above. |
