21 February 2022 – An additional channel was added on eFiling to assist clients who want to inform SARS when they ceased to be a tax resident of South Africa.
The taxpayer must inform SARS by way of one of the following two channels:
- If a taxpayer ceased to be a tax resident of South Africa, the taxpayer can now inform SARS through the Registration, Amendments And Verification Form (RAV01) on eFiling by capturing the date on which the taxpayer ceased to be a tax resident. The form can be obtained on eFiling or SARS branch by making appointment. A case will be created whereby the taxpayer will receive a letter from SARS to submit supporting documents.
- Alternatively, the taxpayer can inform SARS by capturing the date on the ITR12 tax return.
How will supporting documents work:
If the declaration is made on the income tax return (ITR12), you will receive a request for supporting documents to substantiate the declaration you have made. The relevant information that must be supplied to SARS will depend on the basis on which you have ceased to be a tax resident.
If the declaration is made via the RAV01 form on eFiling, the Declaration form must be completed and be submitted with the relevant supporting documentation through eFiling or SOQS.
For more information, see our Cease to be a Resident webpage.