Page 46 - F6 Slides (CGT,TT,ET AND PT)
P. 46
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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