Overview

South Africa’s residence-based tax system means that individuals classified as tax residents are liable for tax on their worldwide income, while non-residents are taxed only on South African-sourced income. However, determining tax residency can be complex and is based on key tests, including the Ordinarily Resident Test, the Physical Presence Test, and the application of Double Taxation Agreements (DTAs). This webinar will provide attendees with a comprehensive understanding of how tax residency is determined, the implications of ceasing tax residency, and the steps required to update one’s tax status with SARS.

We will explore the practical consequences of transitioning from resident to non-resident status, including the impact on employment income, dividends, interest, rental income, and capital gains tax. Additionally, attendees will gain insight into the tax treatment of different income streams, the management of exit tax liabilities, and how DTAs can help prevent double taxation. Whether you are an expatriate, tax practitioner, or individual with cross-border income, this session will equip you with the knowledge and strategies to navigate South Africa’s tax residency framework confidently.

Webinar Content

• How to Change Your Tax Residency Status on the SARS RAV01 Form
• Understanding the Physical Presence Test vs. Double Taxation Agreements (DTAs)
• Key Tax Considerations in the Year of Residency Change
• Capital Gains Tax (CGT) on Exit and Asset Exemptions
• Practical Considerations: SARS, Banking, and Financial Implications

Competencies Developed

• A clear understanding of how to formally change tax residency status with SARS
• Knowledge of how DTAs influence tax residency and liability
• Ability to calculate and manage CGT when ceasing South African tax residency
• Practical insights into how tax residency changes affect compliance with SARS and financial institutions
• Confidence in advising clients on residency changes and their tax implications

Presenter

Godelive Mutidja is a Lecturer in the Tax Faculty and a passionate advocate for innovation in tax education. She is completing her Master’s in Taxation at the University of Pretoria, focusing on gamification in tax education.

She holds a BCom in Financial Sciences (2021) from the University of Pretoria and a BCom Honours in Taxation (2022) from the University of Cape Town, where she graduated top of her class with distinction. She is also a Golden Key International Honour Society member.

Committed to making tax education more accessible and engaging, she aims to pursue a PhD to revolutionize learning through innovative approaches.

CPD

Attending this webinar and the successful completion of the online assessment will secure a certificate of completion for 2 hours of Tax CPD.

Event Investment

Free for Tax Technician, Tax Practitioner, Tax Accountant CPD subscribers and Practice Packages. Not a CPD subscriber yet? Click here to register now.

• Regular price:  R460.00
• Special rate for SAIT members:  R368.00
• Group booking discounts available when you register for a group.

Payments and cancellations

• All payments must be made by EFT or by credit card, at least three working days before commencement of an event.
• Kindly note that should payment not be received two days after the event, legal action will be taken.
• Proof of payment will be requested at registration if payment does not reflect in The Tax Faculty’s bank account.
• Only written notice of cancellation will be recognized.
• Conditions:
  • If the cancellation occurs more than four working days prior to the event no cancellation fee will be charged.
  • If the cancellation occurs less than four working days prior to the event, a 100% cancellation fee will apply.
• Delegates who book and fail to attend will be liable for the full event fee.
• The Tax Faculty’s liability in the case of an event being cancelled will be limited to a refund or credit of the event fee.
• Please click here for the full terms and conditions.