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IN 4 (Issue 4) - Resident: Definition in relation to a natural person - physical presence test

13 March 2014   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

SARS issued IN 4 (Issue 4) - Resident: Definition in relation to a natural person - physical presence test

This note explains the requirements of the physical presence test, with which a natural person, who is not at any time ordinarily resident in the Republic of South Africa during the relevant year of assessment, must comply before that person will be a "resident” as defined in section 1(1). 

Please click here to access IN 4 (Issue 4).




 

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