Print Page   |   Report Abuse
News & Press: SARS News & Tax Administration

BPR 153 - Residency status of a non-resident who applies for a temporary residence permit

02 September 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
Share |

Author: SARS Legal and Policy

On the 30th of August SARS released BPR 153 - Residency status of a non-resident who applies for a temporary residence permit. 

This ruling deals with the residency status of a non-resident natural person who intends applying for a temporary residence permit in the Republic of South Africa (South Africa) and whether the application for such a permit will result in the person becoming ordinarily resident for South African tax purposes.

To view the BPR Please click here:


WHY REGISTER WITH SAIT?

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.

MINIMUM REQUIREMENTS TO REGISTER

The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

Membership Management Software Powered by YourMembership  ::  Legal