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Where do I declare exempt income from the UN?

Posted 19 September 2014

I work for the UN in South Africa, and have a letter stating that my income is exempt as per article IX of the convention of Priveledges and immunities dated Fenruary 13 1946, where do I put the amount earned in my return? Is it part of exemption under s10(1)(o) or do I declare it under other, in the exempt income?

TaxTim TaxTim says:
23 September 2014 at 9:06

Did you receive an IRP5 as well?

FeeBee says:
23 September 2014 at 9:07

I received an IRP5 from my previous employer, but nothing except payslips and the letter from the UN

TaxTim TaxTim says:
23 September 2014 at 9:10

Did they withhold any tax?

FeeBee says:
23 September 2014 at 9:24

no withholding of tax

the letter states

As such, she is exempt from any national tax and UIF on her salary and emoluments received from the United Nations. This exemption is provided for under article IX of the convention of Privileges and immunities dated February 13 1946. the convention was ratified by the government of the Republic of South Africa on October 3, 1994, with the signing of the Standard Basic Agreement with the United Nations Development Programme

TaxTim TaxTim says:
23 September 2014 at 10:00

If they did not withhold and tax then when you file your return you will not have to include the income anywhere. The IRP5 will have the correct source code so SARS will know that you do not need to pay tax.

FeeBee says:
23 September 2014 at 10:03

There is no IRP5 from the UN, only 1 from my previous employer that I did pay tax on, but nothing since I started with the UN

TaxTim TaxTim says:
30 September 2014 at 16:15

Then you can submit the one IRP5 only and ignore the other which is tax exempt.

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