July 24, 2017

Beware of capital gains tax when you emigrate

While many people immigrate to South Africa, we also see many of our clients emigrating from South Africa. And while formal migration-status is not necessarily linked […]
July 24, 2017

Non-executive directors’ remuneration: VAT and PAYE

Two significant rulings by SARS, both relating to non-executive directors’ remuneration, were published by SARS during February 2017. The rulings, Binding General Rulings 40 and 41, […]
July 24, 2017

Exemption for foreign salary earners

South African tax resident individuals are liable to income tax on their worldwide income. In other words, where a South African tax resident individual were to […]
July 24, 2017

Tax residence for individuals

According to the South African Revenue Service (SARS), South Africa has a residence-based tax system, which means residents are, subject to certain exclusions, taxed on their […]