The South African Revenue Service (SARS) has issued a guideline for taxpayers who want to cease having South African tax residence this upcoming tax season, and it’s not a simple tick box exercise, according to tax experts.
If a person ceases being a tax resident in South Africa, the person is no longer taxed in South Africa on their worldwide income, but only on income sourced from South Africa.
According to SARS’ website, to cease being a tax resident, you need to declare it on your tax return (ITR12). SARS will then provide a request for relevant documentation to substantiate your declaration.
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