Foreign Income Tax

[AndreH]

Hi Guys
This Tax Payer ia a SA resident. He only works abroad for a Tanzanian company. He worked abroad for the 2014 year for 244 days - he did his consequtive more than 60 days as well. This foreign company does not deduct any taxes and supplies him only with a payslip and US$ into his bank account.

According to the Earning Exemption on Foreign Income (Section 10(1) (o) (ii) ) rule
for or on behalf of any employer
“any employer” means an employer which could either
be an employer operating in South Africa, or a nonresident
employer.

Does this confirm that this Tax payer must not need to be taxed when filing his return showing his foreign income received ?

[CLIVE-TRIANGLE]

Looks to be right.
He should have the following ready:
- his employment contract
- a letter from his employer confirming his place of work and the remuneration paid for the period in that country
- a schedule of his exit and entry dates, backed by copies of passport showing the exit and entry stamps

[AndreH]

Hi
What if this guy who worked abroad more than 183 days but his consequtive 60 days overseas was interrupted by a flight back to OR Thambo for renewal of Visa ?

His employer confirmed the situation to SARS after we disputed, but SARS aint allowing it ?

[CLIVE-TRIANGLE]

They won't allow it, no. That rule is cast in stone