FAQ: How do I know that I fall within the definition of a resident?

a) The definition of resident refers to a natural person who is ‘ordinarily resident’ in the Republic or if that person was ‘physically present’ in the Republic for a certain period or periods. See more information on the definition of a natural person.

b) A person other than an individual is defined as a resident if the person is incorporated, established or formed in the Republic or which has its place of effective management in the Republic but excludes any person who is deemed to be exclusively a resident of another country for purposes of the application of any agreement entered into between the government of the Republic and that other country for the avoidance of double taxation.

A person other than an individual who is a tax resident of South Africa (SA) in terms of the definition of a ’resident’ in section 1(1) of the Income Tax Act No. 58 of 1962 and read with Article 4 of the Double Taxation Agreements (DTA) dealing with determination of residence.

For further details of the meaning of “ordinarily resident” refer to Interpretation Note 3 and more information of the physical presence test in relation to natural person can be obtained from Interpretation Note 4 . See the FAQ ‘How do I apply for a Certificate of Residency?’

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