2 August 2012 at 14:46
If you had a tax liability for 2011 before you left South Africa, you do unfortunately have to pay this amount owed. If you ever want to formally emigrate out of South Africa, you will not be allowed to unless your tax liabilities have been settled.
SARS cannot arrest you for not paying your tax, but there are penalties and interest that does accrue which only increases the amount owed. If you are unable to pay for the amount owed all at once, you can ask SARS to allow you to pay the amount over a period of time. They are open to this if you explain your situation.