Offshore tax exemption

By Marc Sevitz · Updated

There are roamers stating that if you work outside SA (offshore and not shore based) and your income is foreign based you do not require the 60 day period as indicated in section 10 o or 10 (1)o and in some instances don't even require the 183 day if you have been tax exempt for more that 5 years continuously . Please could you shed some light on these roamers..
TaxTim Marc

TaxTim Marc said:
10 December 2012 at 16:31

Before I answer this, are you living in South Africa and intend to stay here or have you officially emigrated?
PTU

PTU said:
10 December 2012 at 17:30

Hi Tim
Yes I live in South Africa and I am a South African citizen but have been working offshore on contract basis for the past 10 years or so.
TaxTim Marc

TaxTim Marc said:
11 December 2012 at 22:37

If you are living in South Africa and spend longer than 183 days each year in SA then you will be liable for tax in South Africa on all income, regardless of where it was paid from. So when you say you live in SA, but work offshore, what do you mean?
Salary / IRP5
Dividends
Foreign employment income