Q: I have a client who is a refugee, that has been supposedly issued with an
Income tax reference number and has PAYE deducted every month from his salary.
I would like to know if this is according to tax legislation.
A: Foreign persons with valid passport numbers employed in SA can and must
also be registered for income tax by an employer on SARS Efiling. A SA ID
number is not a requirement in such instance, only when it is a SA citizen. In
such instance a country code of where the person is a citizen is also required
on registration. Please refer to pg. 8 of the attached guide.
Disclaimer: Nothing in this query and answer should be construed as
constituting tax advice or a tax opinion. An expert should be consulted for
advice based on the facts and circumstances of each transaction/case. Even
though great care has been taken to ensure the accuracy of the answer, SAIT do
not accept any responsibility for consequences of decisions taken based on this
query and answer. It remains your own responsibility to consult the relevant
primary resources when taking a decision.
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.