If you are a non-resident for tax purposes but SARS still has you on record as a South African tax resident, you will face unexpected challenges when filing your tax return this season.

In prior years, SARS allowed taxpayers to file as non-residents even if their RAV01 profile still reflected them as residents. However, SARS has introduced changes this tax season: you will now only be able to file as a non-resident if your official SARS records (i.e RAV01) have been updated to confirm your non-tax resident status.

Why Is SARS not allowing me to submit as a non-tax resident?

SARS uses the details on your RAV01 profile to determine your residency status. If your profile shows you as a tax resident, SARS will not allow you to  file as a non-resident. Even if you’ve left South Africa and meet all the requirements for non-tax residency, SARS requires you to follow a formal process to update your records before you can file accordingly.

What should you do if this affects you?

1. Update your SARS records

You will need to formally notify SARS of your non-tax resident status by submitting the necessary documents (such as a tax residency certificate from your new country). Be aware that this process can take time, as SARS will need to verify your documents before updating your profile. For more details, please click here.

2. Decide How to File Your Tax Return

Until SARS updates your records, you have two options:

• Wait for SARS to update your status to non-resident, then file your tax return accordingly or,
• File your tax return as a resident (for now). This means declaring both your local and worldwide income, even if you are technically a non-resident. 

Deadlines and Penalties

Keep in mind that the usual tax season deadlines still apply. If you wait for SARS to update your residency status and miss the filing deadline, you will face penalties. It may be better to file as a resident first (to avoid late penalties) and then file a correction once SARS updates your profile.

Why This Change Matters

Many non-residents who should not be taxed on worldwide income are now facing administrative challenges because of this new rule. SARS’s tightening of residency verification aims to ensure that taxpayers have correctly formalised their status before filing their tax returns as non-residents.