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Do I have to spend 63 days out of the country before 28 February 2016 to not pay tax?



X. says:
24 November 2015 at 19:46

I live and work in Malta but travel back to South Africa frequently. I did not have to pay tax for the 2015 tax year because I did 63 days out of the country starting in March 2014 and spent the relevant amount of time not in SA. In 2015 I incorrectly assumed that a day spent in transit did not count, but because in OR TAMBO you have to enter with your passport, I have not done 63 days for the 2016 tax year. Do I have to do 63 days out of SA before 28 February 2016? I read somewhere that the months you spend out of the country do not necessarily have to match the tax season.

TaxTim TaxTim says:
24 November 2015 at 21:44

Please answer these questions to see if your foreign income is exempt Can I claim a portion of my foreign income as exempt?

During a continuous 12 month period you need to be out of South Africa for 183 days, and 60 of these 183 days needs to be continuous and unbroken.

X. says:
24 November 2015 at 22:36

I would like to know if I need to do 60 days before the end of 28 February or if I could start a 60 period on the 1st of February and still be exempt from paying tax, based on the information previously provided.

TaxTim TaxTim says:
25 November 2015 at 10:28

When did your contract of employment start and end (if applicable) in Malta?

X. says:
25 November 2015 at 10:33

My contract started on the 1st of March in Malta, and I did 60 days starting then and ending 03/05/2014. My contract ends on 30 November 2015.

TaxTim TaxTim says:
30 November 2015 at 15:22

If your contract ends 30 November 2015, the twelve month period would be 1 December 2014 to 30 November 2015 and your 183 days out the country would need to fall within this period. The 60 continuous days would need to fall within these 183 days too. Therefore, if you haven't fulfilled this requirement by the time your contract ends (i.e 30 November 2015) then your income won't be exempt.

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