The South African tax system is based on individual tax filings. All formal employees
must be registered by their employer for personal income tax, which is then deducted
at source.
What is at source
1 answer
At source refers to the process of deducting tax directly from the income of an individual before they receive it. In the context of personal income tax in South Africa, tax is deducted at source by the employer before paying out the employee's salary. This ensures that individuals are compliant with their tax obligations and helps simplify the tax filing process.