Where can I find information about how to deal with personal income tax (which includes my freelance business activities) when not living in South Africa (but still a South African citizen)?
I'm under the impression that I don't have to pay income tax in South Africa if I'm not a resident of South Africa (i.e. having lived more than 183 days in my other country). Is that broadly correct?
My situation is this: I'm currently a "permanent" resident of the Netherlands (i.e. I have a long-stay non-tourist permit that allows me to do basically anything except vote). I need to know from what date I no longer need to pay income tax to SARS (though I suppose I would have to declare each year still, right?).
The NL tax year runs from 1 January to 31 December, but because I didn't live in NL for the entire year, the NL tax people allowed me to choose whether to pay tax for the entire 2010 or only for the period of time that my long-stay permit was active. I opted for the latter (since the NL tax rate is 42-48%, and I would have had to redo my accounting for 2010 because NL tax laws require invoice-based accounting, which I didn't use in ZA), so I ended up paying income tax in NL for income invoiced from 1 October to 31 December 2010 only.
It would be excellent news to me if for the 2011 ZA tax year I would need to pay SARS only tax on income received/invoiced between 1 March 2010 and 30 September 2010, but would that really be so?
[What possibly complicates my situation is that I did spend time in NL shortly before I was granted a long-stay permit, so the first "block" of time that includes 183/365 days in NL actually starts on 28 April 2010, and the date on which 183 days in NL was reached is 31 January 2011.]
Any idea where I can get this type of information?