The taxpayer has an IRP5 for South Africa and has been taxed for that income in SA. (Income 1) The taxpayer also has a tax return and IRP5 from a foreign company , and has been taxed in the foreign country. (Income 2) The taxpayer is questioning if the ta
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
The case is not complex and we understood your original facts exactly as you have now explained them. The double tax, in this instance, will arise on assessment and will arise in respect of the foreign sourced employment income only.
Our guidance was therefore on point and appropriate.
Refer to the current practice generally prevailing (issue 3 of IN18) for an example and explanation of how the rebate is calculated.