PAYE and non-residents
Employment income is generally taxed where the services are physically exercised. The place of contract conclusion, where the employer is based and where the remuneration is paid is irrelevant in determining the taxation of employment income. This principle is supported by South African legislation and case law. Income earned from South African employers for services […]
SARS and the never ending cycle of inappropriate verifications
Taxpayer complaints of this nature are now classified as systemic. By Amanda Visser 4 May 2022 The Office of the Tax Ombud recently identified repeated verifications of the same tax risk by the South African Revenue Service (SARS) as a systemic issue. These inappropriate verifications were discovered during an analysis to determine the root causes behind delays […]