With COVID-19 variants becoming relatively less disruptive and economies tentatively reopening, international worker assignments promise to increase over the coming years.
With 2022 filing season upon us, taxpayers are in great need of understanding what their current tax compliance status is with the South African Revenue Service (“SARS”); and if there is an outstanding tax debt, from where does such liability arise.
The COVID pandemic has brought a lot of changes in terms of how employees render their services. The theme of employees working remotely has become more prevalent, and there has been a rise in South Africans working for foreign companies while still living in South Africa.