Steve says: 6 July 2015 at 12:49 I am exclusively resident in the United Arab Emirates and work for an Abu Dhabi based company. In accordance to Section 10(1)(0)(ii) of the Income Tax Act of 1962, I was outside South Africa for a period exceeding 183 full days in aggregate, as well as more than 60 continuous days during the 2014/2015 tax year. I hold a UAE Residence Visa, a Ministry of Labour employment contract as well as a UAE Labour Card which serves as proof that I am a bone fide UAE worker. I annually submit an ITR12 return to SARS declaring my RSA rental and investment income. With reference to RSA legislation, am I obliged to declare my UAE based foreign salary when I submit my 2014/2015 ITR12 tax return? |
TaxTim says: 6 July 2015 at 12:50 How long have you been living and working outside of SA? |
Steve says: 6 July 2015 at 12:55 6 years, since November 2009. |
TaxTim says: 6 July 2015 at 13:08 No you would not need to include this income in your return - technically it would be correct to do so, but SARS has in practice not considered this necessary. |