South Africa: Definition of “provisional taxpayer” | KPMG Global
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South Africa: Revised definition of “provisional taxpayer” for expatriate workers

South Africa: Definition of “provisional taxpayer”

Persons deriving remuneration from an employer that is not registered for employment tax purposes with the South African Revenue Service (SARS), will be included in the definition of “provisional taxpayer” from 1 March 2017.


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This identification will predominantly affect expatriate employees working in South Africa if they are still being paid offshore, and/or outbound South Africans who are paid offshore and remain South African tax resident. 


Read a March 2017 blog item posted by the KPMG member firm in South Africa

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