South Africa - Transfer Assets By Individuals Ceasing to be a Resident

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Procedure

Apply Online

1. To Transfer Assets By Individuals Ceasing to be a Resident, the applicant has to make the application online via the following link
2. The applicant has to enter their user’s name and click “next” and enter their password.
3. If the applicant is the new user the applicant has to click register, and enter their particulars to register an account.
4. After logging in the applicant has to select the service and enter all the necessary details in the application form.
5. Make sure that the applicant has upload all the necessary documents that are mentioned in the “Required Documents” section of this page.
6. Review the application and click “Submit”.
7. The applicant has to pay the prescribed fee as requested by the authority.
8. After receiving the application, the concerned authority will check the submitted application and document set. If all are in place, the application will be accepted.
9. All applications are processed within a reasonable time, having regard to the particular circumstances of each application, including the completeness of information and documents submitted to the authority by the applicant.
10. The authority may seek additional information from an applicant if this is necessary to assess the application.
11. This entire process can be completed within 30 days or as per the timeline advised by the respective department authority.

Apply In Person

1. To Transfer Assets By Individuals Ceasing to be a Resident, the applicant has to make the appointment the South Africa Revenue Service link
2. An application form will be provided to the applicant by the concerned officer. Or the applicant can download the form from the following link
3. The applicant has to fill in all the necessary details in the application form. (Incomplete applications are not accepted)
4. Make sure that the applicant has attached all the necessary documents that are mentioned in the “Required Documents” section of this page.
5. The applicant has to attach the photocopies of the required documents along with the application form while submitting.
6. Submit all the documents with the completed form to the concerned officer.
7. The applicant has to pay the prescribed fee as requested by the authority.
8. After receiving the application, the concerned authority will check the submitted application and document set. If all are in place, the application will be accepted.
9. All applications are processed within a reasonable time, having regard to the particular circumstances of each application, including the completeness of information and documents submitted to the authority by the applicant.
10. The authority may seek additional information from an applicant if this is necessary to assess the application.
11. This entire process can be completed within 30 days or as per the timeline advised by the respective department authority.

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Required Documents

• Declaration form link

Standard requirements (To be submitted with all declarations)

• The signed declaration indicating the basis on which the applicant qualifies.
• A letter of motivation setting out the facts and circumstances in detail to support the disclosure that the applicant has ceased to be a tax resident.
• A copy of the applicant’s passport/travel diary.

Specific requirements

• In addition to the aforementioned information, also supply the following as applicable, depending on the basis the applicant has ceased to be a tax resident in South Africa:

Qualifying basis 1: Cease to be ordinarily resident

• The type of visa on which the applicant has gone to the foreign country.
• Where the applicant has already taken up permanent residence in the foreign country, submit proof thereof.
• A certificate of tax residence from the foreign revenue authority or a letter from the authority that indicates that the applicant is regarded as a tax resident in that country (if available).
• Details of any property that the applicant may still have available in South Africa (Indicate the purpose that such property is being used for).
• Details of any business interest (e.g. investment and employment) that the applicant may still have in South Africa.
• Details of the applicant’s family. Indicate whether any family members are in South Africa and the reason thereof.
• Details of the applicant’s social interests (e.g. gym contract, recreational clubs and societies) and location of the applicant’s personal belongings.
• Details of any return visits to South Africa, the frequency thereof and the reason for undertaking such visits.

Qualifying basis 2: Cease by way of the physical presence test

• Only the standard requirements must be supplied

Qualifying basis 3: Cease due to application of Double Tax Agreement (DTA)

• A certificate of tax residence from the foreign revenue authority or a letter from the authority that indicates the applicant’s status as a tax resident in that country.

Office Locations & Contacts

SOUTH AFRICAN REVENUE SERVICE
Head Office
Country: South Africa
Region: Gauteng
City: Pretoria
Building: Lehae La Sars
Telephone number: (012) 422 4000

Physical address: Lehae La Sars
299 Bronkhorst Street
Nieuw Muckleneuk
0181
Pretoria

Postal address: Private Bag X923
Pretoria
0001
South Africa
Email: [email protected] , [email protected]
Contact link

Eligibility

• The individual taxpayer must make such declaration to SARS or his or her duly authorised representative who must inform SARS.

Fees

• The applicant has to pay the prescribed fee as per the authority’s request.

Validity

Explain the time until which the certificate/document is valid.
e.g. Birth Certificate Valid Forever

Documents to Use

• Declaration form link

Sample Documents

Please attach sample completed documents that would help other people.

Processing Time

• This entire process can be completed within 30 days or as per the timeline advised by the respective department authority.

Related Videos

Videos explaining the procedure or to fill the applications.
Attach videos using the following tag <&video type='website'>video ID|width|height<&/video&> from external websites.
Please remove the '&' inside the tags during implementation.
Website = allocine, blip, dailymotion, facebook, gametrailers, googlevideo, html5, metacafe, myspace, revver,
sevenload, viddler, vimeo, youku, youtube
width = 560, height = 340, Video ID = Can be obtained from the URL of webpage where the video is displayed.
e.g In the following url 'http://www.youtube.com/watch?v=Y0US7oR_t3M' Video ID is 'Y0US7oR_t3M'.

Instructions

• Applicants must complete the application form before submitting it. Incomplete applications will not be accepted.
• Applicants must provide genuine information while applying for this procedure.

Required Information

• Name of the applicant
• Address
• Email
• Telephone
• Date of birth
• Sex
• Occupation
• Citizenship

Need for the Document

• The purpose of the declaration is to inform SARS of the change in tax residency that will impact the basis on which the applicant will be subject to tax in South Africa and how his/her returns will be assessed going forward. The year in which the applicant has ceased to be a tax resident may also result in a possible deemed capital gains tax disposal depending on the type of assets he/she held and where they are located at the time.

Information which might help

A declaration will be declined if one of the following conditions apply:

• If the taxpayer does not meet the criteria for ceased to be tax resident.
• If the taxpayer cannot provide them with the relevant materials or the correct relevant materials as requested.
• FOR MORE INFORMATION Link

Other uses of the Document/Certificate

Please explain what are other uses of obtaining this document/certificate.
e.g. Birth Certificate can be used as proof of identity.

External Links

Link

Others

Factors that will be taken into account to determine whether a taxpayer has ceased to be a tax resident of South Africa:

• The type of visa on which the applicant has gone to the foreign country.
• Proof of permanent residence in the foreign country (if applicable).
• A certificate of tax residence from the foreign revenue authority or a letter from the authority that indicates that the applicant is regarded as a tax resident in that country (if available).
• Details of any property that the applicant may still have available in South Africa. Indicate the purpose for which such property is being used.
• Details of any business interest (e.g. investment and employment) that the applicant may still have in South Africa.
• Details of the applicant’s family. Indicate whether any family members are in South Africa and the reasons therefor.
• Details of the applicant’s social interests (e.g. gym contract, recreational clubs and societies) and location of the applicant’s personal belongings.
• Details of any return visits to South Africa, their frequency and the reason for undertaking such visits.