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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
regardless 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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