Resources On-Demand

Expat Tax 2022: Now that I am Tax Non-Resident, how do I File Tax?

This webinar on demand is part of a series of webinars. Click here to read more

Overview

In webinar 2, Hugo van Zyl considered all the tax filing obligations of a taxpayer that ceased to be tax resident. He addressed income tax, estate duty and donations tax filing obligations. The exit tax payable on cessation of tax residency and all subsequent capital gains tax and income tax obligations on South African sourced income will be addressed including the reduction of PAYE on pension and living annuity income earned by a tax non-resident person.

Competencies developed in this CPD

After attending this recording-series, you will be:

• Informed about exchange control with a general understanding of the current rules.
• Able to advise clients on loop rules and the risk factors.
• Updated on exchange control as applicable to persons having changed from resident to non-resident status.
• Understand the Trust Property Control Act and the impact on beneficiaries no longer a tax or exchange control resident.
• Competent to apply the tax filing obligation of a non-resident taxpayer in terms of the Tax Administration Act.
• Able to advise clients on the tax filing obligations of a tax non-resident.