Calculation of 183 days outside South Africa for income tax exemption as per Section 10 (1)(o)(ii)
Posted 8 January 2015
Can the entry and exit dates as per the South African Passport Control stamp in you passport be used as the entry and exit days (both days included) to calculate the 183 days outside South Africa for foreign salary income tax exemption, as per Section 10 (1)(o)(ii) for example: depart from South Africa the morning of 1 January 2015, passport stamped as "exit" by South African Passport Control and enter South Africa again on afternoon 10 January 2015, passport stamped as "entry". So days outside South Africa = 10 days
TaxTim Marc said: 8 January 2015 at 19:11
The days spent in the airport are not considered days for travel so need to be excluded.