Introduction to International Tax
OUTCOMES OF TOPIC
After studying this topic related to the taxation of non-residents, you should be able to:
✓ Understand the terms “resident” and “non-resident”.
✓ Determine whether a natural person is a resident or non-resident for income tax purposes
✓ Identify and be able to apply the relevant sections in the Income Tax Act that apply only to non-residents.
✓ Understand how a non-resident should declare his/her income from a South African source on the ITR12 tax return.