SARS intensifies scrutiny on South Africans claiming non-residency for tax purposes

The South African Revenue Service (SARS) is tightening its scrutiny of South Africans living abroad

The South African Revenue Service (SARS) is tightening its scrutiny of South Africans living abroad who claim to be non-residents for tax purposes.

According to Delano Abdoll, Legal Manager: Cross-Border Taxation at Tax Consulting South Africa, the revenue service is increasingly moving beyond standard documentation checks and is now focusing on a more detailed assessment of taxpayers’ actual living circumstances when evaluating non-residency.

"Where does your spouse live? Where are your personal belongings? Have you applied for permanent residence or citizenship abroad," he said.

"These are just some of the 17 probing questions the South African Revenue Service (“SARS”) is now asking South Africans living and working abroad who wish to obtain confirmation of their non-resident tax status – often viewed as the final step in their tax emigration journey".