Short Course: Expat Tax


Duration: 6 Hours

Price: R594.00

Video Type: Series

International Tax
...

Short Course: Expat Tax

Duration: 6 hours

Price: R594.00


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Title / Topic

Short Course: Expat Tax


Overview

In this Expat Tax Short course, it focuses on exchange control rules, tax filing as a non-resident taxpayer and the pros and cons of deregistering as a South African taxpayer. 

 Excon Update including Loop Structure

In this section we address the current rules as they apply to both residents and non-residents. We focus on loop structures as well as the difference between South African Reserve Bank non-resident and the South African Revenue Service (SARS) non-resident rules. We also consider, in detail, the SARS refusal to allow a South African trust to distribute to a foreign trust.

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

In this section we consider all the tax filing obligations of a taxpayer that ceased to be tax resident. We address 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.

 Risks, Pros and Cons of Tax Number Deregistration

This section considers the pros and cons of retaining or deregistration of the South African Revenue Service (SARS) tax number, not only from SARS perspective, but also addressing the South African Reserve Bank, Master of the High Court and Deeds Office consequences.

It also considers the estate duty consequences of a person no longer an ordinary tax resident vs a taxpayer deemed non-resident because of treaty tiebreaker and address estate planning by tax emigrants to ensure their South African situ assets are dealt with correctly and efficiently.


Short course content (self-paced) 

Module 1 - Expat Tax: Excon Update including Loop Structure

Module 2- Expat Tax : Risks, Pros and Cons of Tax Number Deregistration

Module 3 - Expat Tax : Now that I am Tax Non-Resident, how do I File Tax?

Competencies developed in this short course

  • 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.

What's Included:

Expat Tax 2022 : Excon Update including Loop Structure

Overview In this section we address the current rules as they apply to both residents and non-residents. We focus on loop structures as well as the difference between South African Reserve Bank non-resident and the South African Revenue Servi ce (SARS) non-resident rules. We also consider, in detail, the SARS refusal to allow a South African trust to distribute to a foreign trust. Short course content (self-paced)  Module 1 - Expat Tax: Excon Update including Loop Structure Competencies developed in this CPD After attending this webinar-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.


1 Hour | R99.00
Hugo van Zyl

Expat Tax: Excon Update including Loop Structure

Overview In this section we address the current rules as they apply to both residents and non-residents. We focus on loop structures as well as the difference between South African Reserve Bank non-resident and the South African Revenue Servi ce (SARS) non-resident rules. We also consider, in detail, the SARS refusal to allow a South African trust to distribute to a foreign trust. Short course content (self-paced)  Module 1 - Expat Tax: Excon Update including Loop Structure Competencies developed in this short course 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.


1 Hour | R99.00
Hugo van Zyl

Expat Tax : Risks, Pros and Cons of Tax Number Deregistration

Overview This section considers the pros and cons of retaining or deregistration of the South African Revenue Service (SARS) tax number, not only from SARS perspective, but also addressing the South African Reserve Bank, Master of the High Co urt and Deeds Office consequences. It also considers the estate duty consequences of a person no longer an ordinary tax resident vs a taxpayer deemed non-resident because of treaty tiebreaker and address estate planning by tax emigrants to ensure their South African situ assets are dealt with correctly and efficiently. Short course content (self-paced)  Module 3- Expat Tax : Risks, Pros and Cons of Tax Number Deregistration Competencies developed in this short course 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.


1 Hour | R99.00
Hugo van Zyl

Expat Tax: Risks, Pros and Cons of Tax Number Deregistration.

Overview This section considers the pros and cons of retaining or deregistration of the South African Revenue Service (SARS) tax number, not only from SARS perspective, but also addressing the South African Reserve Bank, Master of the High Co urt and Deeds Office consequences. It also considers the estate duty consequences of a person no longer an ordinary tax resident vs a taxpayer deemed non-resident because of treaty tiebreaker and address estate planning by tax emigrants to ensure their South African situ assets are dealt with correctly and efficiently. Short course content (self-paced)  Module 4- Expat Tax : Risks, Pros and Cons of Tax Number Deregistration Competencies developed in this short course 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.


1 Hour | R99.00
Hugo van Zyl

Expat Tax : Tax Non-Resident

Overview In this section we consider all the tax filing obligations of a taxpayer that ceased to be tax resident. We address 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. Short course content (self-paced)  Module 5 - Expat Tax : Now that I am Tax Non-Resident, how do I File Tax? Competencies developed in this short course 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.


1 Hour | R99.00
Hugo van Zyl

Expat Tax : Non-Resident

Overview In this section we consider all the tax filing obligations of a taxpayer that ceased to be tax resident. We address 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. Short course content (self-paced)  Module 6 - Expat Tax : Now that I am Tax Non-Resident, how do I File Tax? Competencies developed in this short course 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.


1 Hour | R99.00
Hugo van Zyl

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