Sars’ Process To Declare That You Have Ceased To Be A Tax Resident In South Africa

In terms of section 23 of the Tax Administration Act No. 28 of 2011 (“TAA”), taxpayers must inform SARS within 21 days of any changes in their registered details, which also includes their tax residency status. As South Africa operates under a residence-based tax system, failing to do so will allow SARS to tax individuals […]