Sars has introduced 17 probing questions for South Africans living abroad seeking non-resident tax status, indicating a shift towards a more detailed verification process. This article explores the implications of these questions and what they reveal about Sars's evolving approach to tax residency.
Where does your spouse live? Where are your personal belongings? Have you applied for permanent residence or citizenship abroad?
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.
Historically, taxpayers have focused on obtaining a foreign Tax Residency Certificate, updating their Sars records, and demonstrating that they have left South Africa.
Recent Sars correspondence, however, suggests that the process has become considerably more sophisticated.
