Hide
Earn under R350,000? Click here to see why you still need to file to get your Tax Refund.
CLOSE
Get SARS Tax Deadlines in your Inbox
 

We'll tell you when you need to file, along with tax tips and updates.
Try Tim Now

60 day rule

Posted 6 July 2016 under Tax Q&A


Let TaxTim
help you
submit your
Tax returns!



TaxTim will help you:
  • Do Your Tax Return Easily
  • Avoid penalties
  • Maximise your refund
Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started

Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk →
X says:
5 July 2016 at 21:21

I have an employment contract outside of SA and my employer does not deduct PAYE, do I have to be outside of SA for 183 days of which 60 must be consecutive in a tax year or just in a 12 month period (if contract is from 15 April 2015 - 15 April 2016)?

This entry was posted in Tax Q&A and tagged , , , . Bookmark the permalink.

TaxTim TaxTim says:
6 July 2016 at 8:47

It needs to be in a 12 month period - therefore from 15 April 2015 to 15 April 2016 would be the 12 month period to look at, and then you need to spend 183 days outside SA during this period, with 60 days continuous.
However, bear in mind only income earned while you are rendering services outside SA will be exempt. If you tax return to SA and work locally for a while during this 12 month period, then your exempt portion will have to be pro-rated and reduced and there is a formula prescribed by SARS to apply.


Get SARS Tax Deadlines in your Inbox
 

We'll tell you when you need to file, along with tax tips and updates.

Blog Categories


Let TaxTim
help you
submit your
Tax returns!



TaxTim will help you:
  • Do Your Tax Return Easily
  • Avoid penalties
  • Maximise your refund
Tim uses your answers to complete your income tax return instantly and professionally, with everything filled in in the right place.

Let Tim submit your tax return direct to SARS in just a few clicks!

Get started