Implications for permanent residence application if non-res performs work outside SA for SA employer

By Marc Sevitz · Updated

Hi Tim,I am responding to your answer to a question: https://www.taxtim.com/blog/how-do-i-know-if-i-am-a-tax-resident-of-south-africa#comment-1301I don't seem to be able to respond within the thread.I am in a similar position - also a UK national on a local contract since April 2012 (first two years on an intra-company transfer visa, now on a general work permit) and it looks like I might have to work on projects outside SA.If I do this and reduce my tax liability, what does this do to my application for permanent residence that I will make after I have been in SA for 5 years? Does the time outside the country, not paying tax, get deducted from my qualifying period? If the time outside the country exceeds 183 days in a year does this have a different effect than if it is less than 183 days?Thanks for you assistance.Rob
TaxTim Marc

TaxTim Marc said:
23 November 2014 at 18:46

When you are in your 6th year, and the test for tax residency becomes important, then the number of days becomes important. The total for the preceding 5 years is what is important, so it would all be a matter of the total.
Salary / IRP5
Deductions
Dividends
Foreign employment income