EXPATS THAT WORK ON SEA AND HOW YOUR TAXES WORK. Below is an explanation of who is regarded as a CREW MEMBER for tax purposes. If you are not regarded to be a CREW member, remember, there is another subsection in the ACT that you can qualify for an exemption pertaining to your foreign income. If you are regarded as an OFFICER or CREW member of the ship/vessel/rig • You have spent more than 183 FULL 24 hour days on board of the vessel/ship/rig in the twelve month period as from 1 March to 28 February every year. • Should your vessel/ship/rig be stationed OUTSIDE South Africa, you do not need to spend the days on board but you have to ensure that you do NOT enter the South African borders. • Very important that should you not enter SA borders, the days can only be taken into account whilst you are in your contract period. Prior days to contract starting and at the end of a contract do NOT count. Who SARS regards as an OFFICER or CREW member of the ship/vessel/rig • If you are working on a ship/vessel/boat AND • The ship/vessel/boat travels in international waters as a Passenger Liner or Cargo Ship AND • The transportation of passengers or goods MUST be for reward. In other words transportation of fish from the fishing vessel to the ground will NOT qualify as this transportation ‘vehicle’ is not doing it for ‘reward’. • If you are employed on a rig, this rig must be operated by a Marine Mining Company. • If the rig is situated off the South African coast, there is a distance (sea mile) regulation that has to be adhered to. (12 Nautical miles). • The most important requirement that you have to meet is: YOU MUST BE EMPLOYED ON THE SHIP/VESSEL/RIG SOLELY FOR THE ‘PASSAGE’ THEREOF. • Only people employed for purely the navigation of the ship/vessel/rig will qualify. It will NOT include people employed in activities of mining or prospecting activities of the ship. • You might be regarded as an OFFICER or CREW MEMBER employment or contract purposes, But for SARS purposes, you can only claim your exemption under this subsection, should you be employed purely for the navigation of the ship/vessel/rig. SHOULD YOU NEED ASSISTANCE: Feel free to contact Capitax: Aletta: Email: [email protected] – Telephone: 021-5582560/0725805514 – Skype: alettatheron1 Johan: Email: [email protected] – Telephone: 021-5582560/0782372307
Posted on: Thu, 23 Jan 2014 08:03:24 +0000
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