Page 47 - P6 Slide Taxation - Lecture Day 7 - Various Topics

Non-residents

• Difficulties will arise when a non-resident who renders

services in the Republic is paid his remuneration by a

person resident in another country, because the

Commissioner has no jurisdiction over the non-

resident employer and cannot enforce the deduction of

employees’ tax.

• If remuneration is paid or is liable to be paid by a

resident representative employer, that is, by an agent

of such foreign employer having authority to pay

remuneration , such representative employer must

deduct or withhold employee’s tax, unless the

Commissioner grants authority to the contrary (par

2(1)).

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