What qualifies an individual as a non-resident?

An individual is regarded as a tax resident of SA if he or she is ordinarily resident in South Africa or meets the requirements of the physical presence test. If neither of these apply, the individual will be regarded as a non-resident.

For more information on these two tests, please refer to the Guide on the Residence Basis of Taxation for Individuals 2008/2009.

 

Last Updated: 15/02/2018 3:31 PM     print this page
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