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Wednesday, December 18, 2019

A Resident Of South Africa - 842 Words

An individual who is not â€Å"ordinarily resident† in South Africa can still be a resident of South Africa provided that person meets the requirements of the â€Å"physical presence test† (Stiglingh, Koekemoer, Van Schalkwyk, Wilcocks e Swardt.2012:51). With the physical presence test, with which a natural person, who is not at any time ordinarily resident in the Republic of South Africa during the relevant year of assessment, must comply before that person will be a â€Å"resident† as defined in section 1. This can further be elaborated by Interpretation Note 4 dated 4 February 2004. The physical presence test, also known as the â€Å"day test† or â€Å"time rule†, is based on the number of days that a natural person is physically present in the Republic. The purpose or nature of the visit is irrelevant. It must be determined annually whether all the requirements of the physical presence test have been met. Paragraph (a) (ii) of the definition of a â€Å"resident† in section 1(1) of the Income Tax Act refers to a natural person who is not at any time during the relevant year of assessment ordinarily resident in the Republic. The ‘ordinarily residence’ test supersedes the physical presence test. The physical presence test is thus not applicable during any year of assessment that a person is ordinarily resident in the Republic. In terms of section 1 paragraph (a) of the Income Tax Act, for an individual to be physically present in South Africa during a year of assessment, the person must be present inShow MoreRelatedThe Tax System Of South Africa1507 Words   |  7 Pagesbusiness in South Africa to support the operation of its country. 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