S.Africa: SARS interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test

SARS publications 
  • interpretation note 4 (issue 5): resident: definition in relation to a natural person – physical presence test
    • section 1(1) of the Income Tax Act, 1962 (the “Act”).
    • find a copy of this updated interpretation note here.

Related Articles

S.Africa: Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014

Summary of the Davis Tax Committee’s BEPS Sub-committee General Report released December 2014 by Peter Dachs of ENS Introduction This note provides a summary of

Africa: S.Africa and other similar jurisdictions – the AUDIT engagement letter

SURVIVING A TAX AUDITA Tax Audit is a comprehensive review or examination conducted by a government’s tax authority. The primary objective of a tax audit

Responses