The purpose of the declaration is to inform SARS of the change in tax residency that will impact the basis on which you will be subject to tax in South Africa and how your returns will be assessed going forward.
Cease to be an ordinarily resident – Factors that will be taken into account to determine whether a taxpayer has ceased to be a tax resident of South Africa:
- The type of visa on which you have gone to a foreign country.
- Proof of permanent residence in the foreign country.
- A certificate of tax residence from the foreign revenue authority or a letter from the authority that indicates that you are regarded as a tax resident in that country.
- Details of any property that you may still have available in South Africa. Indicate the purpose for which such property is being used.
- Details of any business interest (e.g. investment and employment) that you may still have in South Africa.
- Details of your family. Indicate whether any family members are in South Africa and the reasons therefor.
- Details of your social interests (e.g. gym contract, recreational clubs and societies) and location of your personal belongings.
- Details of any return visits to South Africa, their frequency and the reason for undertaking such visits.
Cease by way of physical presence – An individual, who is resident by virtue of the physical presence test, ceases to be a resident when that person is physically outside the Republic for a continuous period of at least 330 full days. The individual will be deemed to have ceased to be a resident from the day such a person left South Africa.
Cease due to application of Double Tax Agreement – An individual who has become a tax resident of another country through the application of a double tax agreement will also cease to be a resident for tax purposes in South Africa.