Taxation of Non-Residents

Question 1

When is a natural person a resident?

Answer 1

1. When they are ordinarily resident in SA
2. When they have spent 91 days in each of the past 5 years of assessment as well as the current one and they have spent 915 days in the previous 5 years of assessment

Question 2

When is a non-natural person resident?

Answer 2

1. If they were incorporated in SA
2. Established in SA
3. Has its place of effective management in SA

Question 3

What is the withholding tax rate on interest paid by a resident to a non-resident and on royalties?

Answer 3

15%