n Without Prejudice - Expats working in South Africa : tax
|Article Title||Expats working in South Africa : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||Feb 2009|
|Pages||10 - 12|
Under the provisions of the Income Tax Act (58 of 1962, as amended), persons treated as "resident" in South Africa are subject to tax on a world-wide basis. Those who aren't treated as resident, but rather are regarded as "non-resident" for tax purposes in the country, are only taxed on what is referred to as "South African sourced income."
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