For thew 2012 tax year the threshold was R59 750 so your wife is under the taxable threshold. Ideally she does not need to file a return. However SARS are on a drive to register all salaried employed people so have your wife check whether her employer has registered her already. If so go ahead and submit the return so everything is always up to date! Rather be compliant than not, but she is not compelled to.
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