I respectfully request that this question remains confidential and not published in the FAQ section. Can a non-resident taxpayer claim the section 6A and 6B tax credits against their SA taxable income? I am referring to all qualifying medical expenses as
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
We agree with you that section 6A makes no reference to, or requires the natural person to be, a resident (of the RSA). It is only in note 16, on page 9 of the 2018 guide, that it refers to “… children adopted by any person under the law of the Republic; or under the law of any country other than the Republic, provided the adopted person is, under such law, accorded the status of a legitimate child of the adoptive parent and the adoption was made at a time when the adoptive parent was ordinarily resident in such country [refer to the definition of “child” in section 1(1)].”
The rebate will then be available if the fund is similar to the RSA fund. The guide states that the parties have “the obligation to determine whether the legislation which governs such foreign scheme is similar to the provisions of the MS Act and whether such contributions will therefore qualify for an MTC.”