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Member Articles


Navigating Tax Residency Cessation Part 3: Beyond the Move – RAV01, Exit Tax and the Road to Non-Residency

Authors: Rizquah Mohamed and Mbuyisile Nukeri Relocating abroad is a physical event. Becoming non-resident for South African tax purposes is a legal and tax event, and the two do not necessarily happen at the same time ...

Navigating Tax Residency Cessation Part 2: Understanding the Tests for Tax Residency Cessation in South Africa

Authors: Mbuyisile Nukeri and Rizquah Mahomed South Africans who relocate abroad often assume that leaving the country is enough to end their South African tax residency. In reality, ceasing tax residency is determine ...

Navigating Tax Residency Cessation Part 1: SARS Raises the Bar on Tax Residency Cessation

Authors: Rizquah Mahomed and Mbuyisile N. For many South Africans living and working abroad, there is a common assumption that leaving the country means leaving the South African tax net. Increasingly, SARS is making ...

Your Passport to Successful Emigration

Arro Strategic Tax and Accounting Services (Pty) Ltd has prepared a guide to Successful Emigration for TAG Alliances members and their clients.  Click here to view the guide.  ...

The Impact of South Africa’s Budget Proposals on International Tax

When Minister of Finance, Mr Enoch Godongwa, delivered his annual budget speech on 22 February 2023, he proposed some important changes that will have an impact from an international tax perspective. These include both c ...

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