23 August 2009

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SARS released an updated tax brochure for non-residents. The brochure provides general guidelines regarding-

• the different forms/types of business entities through which a business can be conducted by nonresidents in South Africa; and

• the liabilities of a non-resident in respect of taxes, duties and levies which are charged in terms of the various Acts administered by the Commissioner, with particular emphasis on Income Tax. The income which is subject to income tax includes business income, remuneration and investment income.

Click here to download the brochure.





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