From the 2014 year of assessment, non-resident companies, trusts and other juristic entities are required to submit a tax return in South Africa where those non-resident entities derived service income from a source in South Africa. This requirement became effective for 2014 tax years of assessment per government gazette number 37767 dated 25 June 2014.
Tax returns must be filed within 12 months from the date on which that non-resident entity’s financial year ends. Non-resident entities would need to register with the South African Revenue Service in order to obtain a tax reference number and to submit such returns.
For any questions regarding the above, please contact one of the KPMG South Africa International Tax team members listed below.
Daniel du Toit