The Revenue Service
Your tax account must be up-to-date before you can apply for Emigration Tax Clearance (ETCC). This means no outstanding returns or monies owing to SARS.
The change in tax residency will impact the basis on which you will be subject to tax in South Africa and how your returns will be assessed going forward. The year in which you have ceased to be a tax resident may also result in a possible deemed capital gains tax disposal depending on the type of assets you held and where they are located at the time. Once a person has ceased to be a tax resident in South Africa, such person is no longer taxed in South Africa on his or her worldwide income, but only on South African sourced income.
It can take up to 6 months to complete your tax emigration from the date we receive your documentation at our South African processing office.
Supporting documents required for your emigration application:
- Assets & Liabilities Statement for the last 3 years
- SARS Declaration to ceased tax residency
- A certificate of tax residence from the foreign revenue authority
- Bank account opening forms
- Surrender Forms