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Non-resident tax



LJB says:
27 January 2017 at 13:03

I would like to ask if the following person is taxable in SA:

A German citizen worked in SA from November 2015 to January 2017. He is employed by a German company and his salary was paid into a German bank account in Euro's. The German company deducted monthly tax from his earnings up to December 2015 and then instructed him to start paying tax is SA. He registered for tax with SARS in January 2017 and received a tax number. He worked for a sister company of the German company in SA and is going back to Germany in February 2017. Is he liable for SA tax???

TaxTim TaxTim says:
27 January 2017 at 13:23

Yes he is unfortunately liable to pay employees tax in South Africa as he will be contracted to a local company for 2 months.

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