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IN 25 (Issue 3) - 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 25 (Issue 3) - Resident: Definition in relation to a natural person - physical presence test in years of death or insolvency.

The note explains the application of the physical presence test in the year of assessment that a natural person, who is not ordinarily resident on the Republic, dies or becomes insolvent. The implications of a double taxation agreement have not been taken into account in this Note. 

Please click here to access IN 25 (Issue 3).


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