This Binding General Ruling
released by SARS provides clarity on the interpretation and application of the
words "from a source outside the Republic” in section 10(1)(gC)(ii) in relation
to pension payments that are received by or accrue to a resident.
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.