A taxpayer works for a South African company, but has been seconded and spent 183 days out of South Africa of which 60 days was consecutive. The taxpayer did pay tax in South Africa. Which income code should appear on his IRP5?
Important:
This answer is based on tax law year ending 28 February 2021.
Answer:
The SARS guide to employers specifically states that “Code 3651 MUST only be used for foreign services income.”