28 August 2026 – The Guide to the Tax Compliance Status functionality on eFiling was updated to indicate that non-resident directors who make multiple transfers of rental income or director’s fees during the year only need to submit one Approval for International Transfer (AIT) application. SARS can accept a single annual AIT application based on the estimated annual value of the director’s fees or rental income. For director’s fees, the application must be accompanied by an appointment letter and confirmation from the company that PAYE is being withheld. For rental income, the application must be accompanied by the relevant rental contracts/lease agreements/rental statements, including the duration, rental amounts, and payment frequency. This follows amendments of the Exchange Control Regulation introduced by the South African Reserve Bank (SARB) impacting these applications.
The Guide to the Tax Compliance Status (TCS) functionality on eFiling has been updated accordingly.
