Could you kindly provide your opinion on the following: Client lives in Namibia, permanent establishment is in Namibia. He received income from SA source. According to the residency test and days test he is a non-resident.
According to client he received an opinion that he does not have to register for income tax in SA but he has to register for VAT in SA?
His income in SA exceeded a R1million in 2016.
Question: Is it compulsory for the "non-resident" to register for VAT in SA?