South Africa: New tax rules for expatriating individuals

Guidance regarding the documentation required for expatriating individuals

Guidance regarding the documentation required for expatriating individuals

The South African Revenue Service (SARS) in June 2021 released guidance regarding the documentation required as evidence to prove that taxpayers have ceased their South African tax residence.

The South African tax year for natural persons is 1 March – 28/29 February. Accordingly, the new guidance will apply with respect to tax returns filed for the year ended 28 February 2021.

Read a July 2021 report [PDF 699 KB] prepared by the KPMG member firm in South Africa 

 

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