This question relates to tax base. A client of mine, an independent contractor has performed work for a SA company in Mozambique. He invoices the SA Company when work is performed and he then gets paid by that SA company into his SA bank account. He works in Mozambique for approximately 250 days of the year. Never longer than 28 days continuously. Is the income received taxable is SA? Is he a SA resident since he is in Mozambique for more than 183 days? He has registered for or paid tax in Mozambique.

Anybody with knowledge of these situations.