Determining tax residency

By Evan Robinson · Updated

Ace

Ace said:
24 November 2015 at 10:03

In determining whether one is a tax resident, you use two criteria: one is born in SA, the other if one resides in SA or has formally emigrated. I am in doubt - I am born in SA, moved to Europe 20 years ago, renounced SA citizenship and now have just moved back (on a foreign passport).

What is the definition of 'formally emigrated' and how to determine my tax status?
TaxTim Evan

TaxTim Evan said:
24 November 2015 at 10:59

When you formally emigrated, did you give up your tax number as well?
Ace

Ace said:
24 November 2015 at 11:01

I left South Africa in 1995 and I do not know if I had a tax number back then.
Ace

Ace said:
24 November 2015 at 11:02

I was 19 and had only ever had an occasional job.
TaxTim Evan

TaxTim Evan said:
24 November 2015 at 11:02

Then you would not be seen as a tax resident in South Africa until you meet the definition of a resident or if you intend to make South African your home again and state that clearly to SARS.
Ace

Ace said:
24 November 2015 at 11:12

Ok thanks! I have just moved back to SA in August and I am employed by a foreign company. I think I will need your services as I am also starting a company on the side in SA (different to my main job).
TaxTim Evan

TaxTim Evan said:
24 November 2015 at 11:31

Will you be setting up a company or just running through yourself?
Ace

Ace said:
24 November 2015 at 12:04

I am setting up my own company (pty) ltd.
TaxTim Evan

TaxTim Evan said:
24 November 2015 at 12:14

We will be offering tax services for companies in 2016.