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BPR 196: Employees' Tax: Monthly pension benefits in respect of foreign services rendered

03 July 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with whether or not a pension fund will be liable to deduct employees’ tax from the monthly pension benefits payable to its retired members who are residents of South Africa in respect of services rendered outside South Africa (foreign services).

Please click here to view ruling (1 July 2015).


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.


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.

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