A directive that no tax is being taken off from your salary? As far as I am aware the lowest percentage directive is 18%. This person only comes to SA for holidays. I was informed that there is a NIL directive but not according to SARS???
The requirement for the above days within the tax year refers to SA tax residents who work for a company and spend those days outside of SA, but are paying tax in SA on income earned from all sources. This income is then exempt from tax which is determined via submission of your tax return.
The employer may elect not to pay over PAYE for this period if they are happy that all the requirements are met, they don't need to apply for a directive, just not pay the PAYE.
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