What is your South African tax residence status?

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Pieter van der Zwan

Many South Africans who leave the country permanently or temporarily have questions about their South African tax residence status. SARS recently published guidance on their website in this regard. This guidance also introduced a requirement to declare to SARS when a person ceases to be resident, including the basis on which they did so. This article considers when a person is a South African tax resident and the implications if a person ceases to be a resident.

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