Transcription of Income Tax
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Income Tax
Income Tax Guide on the Taxation of Foreigners Working in South Africa (2014/15) Guide on the Taxation of Foreigners Working in South Africa (2014/15) i Guide on the Taxation of Foreigners Working in South Africa Preface The purpose of this guide is to inform foreigners working in South Africa and their employers about their Income tax commitments as well as to provide an overview of the South African tax system. This guide does not attempt to reflect on every scenario that could possibly exist, but does attempt to provide clarity on the majority of issues that are likely to arise in practice. It does not delve into the precise technical and legal detail that is often associated with tax, and should, therefore, not be used as a legal reference.
included in X’s taxable income for the years of assessment ending on 28 February 2015 and subsequent years. A natural person who emigrates from South Africa to another country will cease to be a resident as from the date of emigrating. …
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