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Can the offshore tax law dates be changed?



Alma says:
8 December 2015 at 12:55

My husband works offshore on a ship for a few years now. We understand about the 183 days out of SA to be exempted from paying tax in South Africa. However, there was 3 months in this year where he had no work, so he might be a few days under the required amount of days needed to be exempted. I have heard that one's tax year does not have to fall under the same dates as the financial tax year? Is that correct? If so, can one use 12 months prior or after those 3 months he was at home, to still be able to be exempted? If he does have to pay in, it will be such a huge amount of money, which we currently do not have. Any suggestions?

TaxTim TaxTim says:
9 December 2015 at 20:37

You are correct in that the 12 month period does not have to correlate with the tax year of assessment.
The Act speaks of 183 days in a 12 month calendar year and 60 days continuous within that period.

Are you enquiring about the 2016 tax year (i.e. 1 March 2015 - 28 Feb 2016) and which 3 months was he home?

Alma says:
9 December 2015 at 21:45

Yes, it will be the 2016 tax year I'm referring to. So, can this 12 month period overlap (so that the 3 months off time will not have to be calculated in for?) hope that makes sense?

Alma says:
9 December 2015 at 21:46

The 3 months he was home was July, August andvSeptember.

TaxTim TaxTim says:
12 December 2015 at 16:37

The 12 month period can fall outside of these three months.
Or they can fall within the twelve months as long as the requirements of the Act are still met.

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