Do your Tax with TaxTim and WIN R10,000  More info   T&C's apply


Do I need to declare my foreign salary earned in Abu Dhabi, UAE, when I submit my 2015 ITR12 return?



Steve said:
6 July 2015 at 12:49

I am exclusively resident in the United Arab Emirates and work for an Abu Dhabi based company. In accordance to Section 10(1)(0)(ii) of the Income Tax Act of 1962, I was outside South Africa for a period exceeding 183 full days in aggregate, as well as more than 60 continuous days during the 2014/2015 tax year. I hold a UAE Residence Visa, a Ministry of Labour employment contract as well as a UAE Labour Card which serves as proof that I am a bone fide UAE worker. I annually submit an ITR12 return to SARS declaring my RSA rental and investment income. With reference to RSA legislation, am I obliged to declare my UAE based foreign salary when I submit my 2014/2015 ITR12 tax return?

TaxTim Evan TaxTim Evan said:
6 July 2015 at 12:50

How long have you been living and working outside of SA?

Steve said:
6 July 2015 at 12:55

6 years, since November 2009.

TaxTim Evan TaxTim Evan said:
6 July 2015 at 13:08

No you would not need to include this income in your return - technically it would be correct to do so, but SARS has in practice not considered this necessary.

This entry was posted in Tax Q&A and tagged , , , , . Bookmark the permalink.




Blog Categories


Ask TaxTim

Got a question you want answered about tax?

Visit our helpdesk

Get SARS Tax Deadlines in your Inbox
We'll tell you when you need to file, along with tax tips and updates.