Page 31 - Steps to Success

FICA

FICA : -

• Individuals (i.e. natural persons):

- Persons who are South African citizens and / or South African residents;

- Persons who are not South African citizens and are also not South African residents;

• Non-individuals (i.e. businesses and legal persons):

- Sole proprietorships;

- Close corporations;

- South African companies (excluding listed companies);

- Foreign companies (excluding listed companies);

- Listed companies;

- Other legal persons (including professional partnerships, testamentary- and

special- trusts and other entities that cannot otherwise be categorized);

- Partnerships (excluding professional partnerships); and

- Trusts (excluding testamentary- and special- trusts).

FICA documents required