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Declaration of non-residency

Declaration of non-residency

ZERO RATING VAT DECLARATION


DOCUMENTARY PROOF REQUIRED FOR THE VAT ZERO-RATING OF SAICA SERVICES OFFERED TO NON-RESIDENT MEMBERS

In terms of the SAICA By-laws, each member of the Institute, other than honorary or long service members, shall pay an annual subscription fee at such time and of such amount and on such conditions as may from time to time be determined by the SAICA Board. The CA(SA) designation may only be used by members in good standing with SAICA.

On an annual basis, between October and December, members are issued with tax invoices in respect of the following year’s membership fees. Membership subscriptions are payable on an annual basis by 31 January for any particular year of membership.

SAICA is a registered Value Added Tax (VAT) vendor in terms of the Value Added Tax Act 89 of 1991 ('the Act'), and as such the services rendered by SAICA are vatable supplies. A basic principle of VAT is that goods or services supplied by a vendor in the course or furtherance of the vendor’s enterprise should generally be subject to VAT at the standard rate (15%). Sections 11(1) and (2) of the VAT Act make provision for a vendor to supply certain goods or services at the zero rate. In order to zero-rate these supplies, a vendor must comply with section 11(3) of the Act which requires a vendor to obtain and retain sufficient documentation to substantiate the zero-rating of such supplies.

The required documentary proof as contemplated in section 11(3) and acceptable to the Commissioner is set out in Interpretation Note No. 31. According to the requirements of the Interpretation Note, in order for SAICA to apply the zero-rate on services supplied to non-resident members of the Republic [section 11(2)(ℓ)] the following documentary proof is required:

  1. The vendor's copy of the zero-rated tax invoice
  2. The recipient's order or the contract between the recipient and the vendor
  3. Written confirmation from the recipient that the recipient is not a resident of the Republic, where not stated in the recipient's order or contract between the recipient and the vendor
  4. Proof of payment

In order to meet requirement c) SAICA would need to obtain formal written/electronic confirmation from members confirming their residence status. It is against this background that members are required to submit a declaration in the prescribed format of their residence status.

SAICA requests all members to submit the declarations as soon as a member becomes non-resident. In order for the zero-rated VAT invoice to be generated this would need to be received one month prior to our billing date.

If you are in possession of an invoice including the Standard VAT rate, on receipt of your declaration, your credit note and, if required, a refund will be processed.

Declaration of non-residency

In order for SAICA to apply the zero-rate on services supplied to non-resident members of the Republic, we require written confirmation from the recipient that the recipient is not a resident of the Republic, where not stated in the recipient's order or contract between the recipient and the vendor

Declaration

My non-residency is based on the fact that I am not ordinarily resident1 in South Africa and I do not meet the requirements of the physical presence test2

I declare that the information that I provided is correct and I authorize SAICA to use it. I understand that this information will be used as documentary support for the for the VAT Zero rating of my membership fees.

I understand that I must submit the required declaration no later than the 45 days before SAICA’s billing date in order for the invoices to reflect the appropriate zero rating.

I understand that if I do not provide the required declaration, VAT will be levied at the standard rate (currently 15%) for any service I receive from SAICA

I will notify SAICA if my non-residency status changes. SAICA may request an updated declaration at their discretion

Notes :-

1A person will be considered to be ordinarily resident in South Africa, if South Africa is the country to which that person will naturally and as a matter of course return to after his or her wanderings. It could be described as that person’s usual or principal residence, or his or her real home

2To meet the requirements of the physical presence test that person must be physically present in South Africa for a period or periods exceeding –

  • 91 days in total during the year of assessment under consideration, as well as 91 days in total during each of the five years of assessment preceding the year of assessment; and
  • 915 days in total during those five preceding years of assessment.
I declare that I am a non-resident in South Africa for tax purposes
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