南非税务条款简介

SOUTHAFRICANREVENUESERVICETAXATIONINSOUTHAFRICA2009/10AnotherhelpfulguidebroughttoyoubytheSouthAfricanRevenueServiceGuideonTaxationinSouthAfrica2009/10|iTaxationinSouthAfrica–2009/10ForewordThisguideisageneralguidedealingwithtaxationinSouthAfrica.Itisnotmeanttodelveintotheprecisetechnicalandlegaldetailthatisoftenassociatedwithtaxationanditshould,therefore,notbeusedasalegalreference.Thisguideisnotabindinggeneralrulingissuedundersection76PoftheIncomeTaxAct,1962.Shouldanadvancetaxrulingberequired,visittheSouthAfricanRevenueService(SARS)websitefordetailsoftheapplicationprocedure.Theinformationinthisguiderelatesto–individualsforthe2009/10yearofassessment(taxyear)endingon28February2010;trustsforthe2009/10yearofassessmentendingon28February2010;andcompanieswithyearsofassessmentendingduringthe12-monthperiodendingon31March2010.TheCommissionerforSARSisresponsiblefortheadministrationoftaxationandcustomslegislation.Shouldyourequireadditionalinformationconcerninganyaspectoftaxation,youmay–contactaSARSoffice;contacttheSARSNationalCallCentre–ifcallinglocally,on0800007277;orifcallingfromabroad,[phone];[e-mail]:LegalandPolicyDivisionSOUTHAFRICANREVENUESERVICEAugust2010GuideonTaxationinSouthAfrica2009/10|iiCONTENTSForeword...............................................................................................................................iGlossary...............................................................................................................................11.Introduction..............................................................................................................21.1Autonomousbody..................................................................................................................21.2SARSAct..............................................................................................................................21.3Collectionofrevenue.............................................................................................................21.4Overviewoftaxes..................................................................................................................22.IncomeTax................................................................................................................52.1Introduction...........................................................................................................................52.1.1Mainsourceofgovernment‟sincome.........................................................................................52.1.2Registrationasataxpayer..........................................................................................................52.1.3Changeofaddress......................................................................................................................52.1.4Yearofassessment(taxyear)....................................................................................................52.1.5Filingoftaxreturns......................................................................................................................62.1.6eFiling..........................................................................................................................................62.1.7Paymentsatbanks......................................................................................................................62.1.8Assessment.................................................................................................................................62.1.9Calculationoftaxableincome.....................................................................................................62.1.10Calculationoffinalincometaxliability........................................................................................72.2AresidentofSouthAfrica......................................................................................................72.2.1Individuals...................................................................................................................................7a)Ordinarilyresidenttest..........................................................................................................7b)Physicalpresencetest..........................................................................................................82.2.2Companiesandotherentities.....................................................................................................82.2.3SouthAfricanresidentsworkingoutsideSouthAfrica................................................................92.2.4Agreementsfortheavoidanceofdoubletaxation....................................................................102.2.5Unilateralreliefforforeigntaxespaid.......................................................................................102.3NotaresidentofSouthAfrica......