Page 16 - Taxation F6 - The South African Tax System
P. 16
Source Based Versus Residence Based System
• SA residence are taxed based on their residence
and the non-residence are taxed on the source of
the revenue.
• SA residence is taxed on all their income
iregardless of the source of their income hence
are taxed based on the word wide income.(This
is subject to the to the double tax
agreements)
• Non-residence are taxed on the income from SA
source.
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