SARS issued a Tax Directive for Emigration - External Guide on 20 March 2013 which can be found here.
The purpose of this guide is to provide basic information relating to the Tax Directive for Emigrants. This guide is applicable to retirement fund lump sum withdrawal benefits payable from Retirement Annuity Funds before the member reaches retirement age.
The effective date of this guide is 13 February 2013.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.