South African expats and South Africans working abroad temporarily are often unsure about whether they need to submit a tax return in South Africa. The important rule to keep in mind is that any person earning a South African sourced…

Tax returns for 2017 tax year that ended 28 February 2017, could be submitted from 1 July 2017. Taxpayers have time until November 2017 to submit it. South Africans that live and work abroad and who are only maybe once…

In terms of Section 35 A of the Income Tax Act 58/1962, with effect from 1 September 2007, Non-residents disposing of immovable property in South Africa are subject to a withholding tax of 7.5% (10% if it is a company or CC and 15% if it is…

South African taxpayers are able to submit their 2013 income tax returns from  July 2013. Taxpayers need to make sure that they update their ID numbers and addresses on the return, as failure to do so may result in the…

In general, a ‘resident’, as defined in s1 of the Income Tax Act (Act), is taxed on his worldwide income, irrespective of where the income is earned. On the other hand, non-residents are only taxed on income from a South…

Are you a non-resident that needs to file a South African income tax return? We can assist you with all your South African tax requirements whether you are an individual or a corporate or foreign investor with a branch in South…

  Recently I was contacted by a South African from the UK to assist him in filing a tax emigration application. On requiring if any income tax returns were outstanding he replied “yes”. He left South Africa in August 2008…

  Income Tax: Notice to Furnish Returns for the 2011 Year of Assessment 1. Notice is hereby given in terms of section 66(1) of the Income Tax Act, 1962 (Act No. 58 of 1962) (“the Act”), that every person who…

  The question is asked: “Why do more and more foreigners wishing to sell their South African property contact a tax consultant, before contacting an estate agent?” The answer to this question is that they want to know how much…

  Tax Clearance Certificates – Foreign Investments by South Africans 1) Foreign Capital Allowance a) Individuals, older than 18 years, in good standing with SARS, may invest R2 Million (previously R750 000) abroad during their lifetime. b) Income accruing thereon…