South African tax advisory for individuals
at home and abroad.
We are a registered tax advisory practice focused on the advisory side of South African tax. Whether you are living and earning locally in South Africa, navigating complex local tax matters, or an expat living and working abroad, we help you understand your position, make informed decisions, and stay fully compliant with SARS.
Taxcellent (Pty) Ltd is operated by Andrew van Schoor AGA(SA), a registered Tax Practitioner, who assists clients directly and performs all services on a professional basis. We work fully remotely, so you receive attentive, expert support wherever you are based.
Entity & Lead
Taxcellent (Pty) Ltd
Operated by Andrew, AGA(SA)
SAICA Registration
30678220
AGA(SA) Member
Tax Practitioner No.
PR0117834
Registered via SAICA
Practice Focus
Local & Cross-Border
Remote Across SA & Global
Foreign Income
Foreign Income, Exemptions & Capital Transfers
If you earn a salary outside South Africa and are still a South African tax resident, your foreign income must be declared to SARS. Many expats qualify for an exemption on up to R1.25 million of that income, but only if the qualifying criteria are met and the claim is properly supported. We calculate your foreign employment income, assess whether you qualify under section 10(1)(o)(i) or (ii), and prepare your return so the claim holds up if SARS asks questions.
Section 10(1)(o)(ii) Foreign Employment
Applies to employees rendering services outside South Africa. Entitles qualifying individuals to an exemption of up to R1.25 million on foreign remuneration, provided the 183-day total and 60-consecutive-day threshold tests are fully met and evidenced.
Section 10(1)(o)(i) Ship Crew & Officers
Applies to officers or crew members of ships rendering services outside South Africa. Assessment of eligibility under section 10(1)(o)(i) rules, preparation of returns, and compilation of supporting documentation packs.
FIA & AIT Clearances
Assisting individuals with SARS applications for Foreign Investment Allowance (FIA) certificates and Approval for International Transfer (AIT) PINs to transfer funds abroad legally and smoothly, including compiling source of funds and tax compliance verification packs.
Residency Status
Ceasing Tax Residency
If you've settled abroad permanently, you may no longer be a South African tax resident, but SARS won't know that until it's formally declared. We advise on whether and when you ceased residency, the tax consequences of leaving (including exit tax), and the process of getting your non-resident status recognised by SARS.
Planning to cease residency? Download our pre-consultation guide (PDF) to see what to prepare before we speak.
Residency Determination
Detailed advice on whether and exactly when you ceased South African tax residency based on the ordinarily resident and physical presence tests.
Exit Tax Assessment
Clarification and computation of the deemed capital gains tax consequences (exit tax) triggered upon ceasing tax residency in South Africa.
SARS Formal Recognition
Guiding you through the formal declaration process so that SARS officially recognises and confirms your non-resident tax status.
Important: Leaving South Africa doesn't change your tax status on SARS's records. Until you notify SARS that you have ceased residency, its systems treat you as a resident: you remain on record for annual returns on your worldwide income, and assessments, penalties and interest can follow if returns aren't filed. Ceasing residency also triggers a deemed disposal of most of your assets (exit tax), which must be declared. Getting this right matters when you later move money: banks and SARS check your tax status and compliance before funds can be transferred abroad.
Tax Services
Income Tax Returns & Disputes Resolution
Compliance
Individual & entity tax returns
We prepare and submit income tax returns for individuals as well as corporate entities, trusts, and small businesses across South Africa and abroad.
- Preparation and submission of annual income tax returns, including ITR12 (individual) and ITR14 (company and trust) returns
- Advisory on the application of deductions and preparation of the required accounting records for sole proprietors
- Assistance with provisional tax returns (IRP6)
- Local and foreign income integration
- Compliance support for resident, expat, and business taxpayers
Dispute Resolution
SARS disputes
If SARS has audited, adjusted or rejected your return, we handle the engagement for you: responding to verification requests, lodging objections and appeals, and representing your position clearly and professionally.
- Responding to SARS verification and audit requests
- Drafting and lodging formal objections (NOO)
- Handling appeals (NOA) and professional representation through the ADR process
Debt Management
SARS Debt Management
Suspension of Payment
Disputing an assessment? You can ask SARS to hold off collecting the disputed amount while your objection or appeal is decided.
- Preparing and submitting suspension of payment requests under section 164
- Setting out the grounds SARS considers, including the strength of your dispute and your compliance history
- Protecting you from collection steps, such as third-party appointments on your bank account, while the request is pending
- Advising on interest, which continues to run if the dispute is unsuccessful
Payment Arrangements
If you can't settle a SARS debt in full, a formal instalment agreement spreads it over a period you can manage.
- Applying for instalment payment agreements of between 2 and 24 months under section 167
- Keeping you compliant during the agreement, so it isn't cancelled for missed payments or late returns
Compromises
Where a debt can't realistically be paid, SARS may accept a portion of it in full and final settlement and write off the rest.
- Assessing whether you qualify for a compromise under sections 200 to 205
- Preparing the full financial disclosure and supporting documents SARS requires
- Presenting the case that a compromise gives SARS a better return than further collection
- Advising on the conditions attached, including future compliance, as a breach can reinstate the full debt
Expats Abroad
Expat FAQ
I work overseas. Do I still need to file a South African tax return?
If you're still a South African tax resident, yes. Residents are taxed on worldwide income, so your foreign salary must be declared, even if it ends up exempt.
Is all my foreign salary tax-free?
Not automatically. Under section 10(1)(o)(ii), up to R1.25 million of foreign employment income can be exempt if you were outside South Africa for more than 183 days in a 12-month period, including more than 60 consecutive days. Income above the cap is taxable in South Africa, with credit for foreign tax paid where it applies.
How do I know if I'm still a tax resident?
It depends first on whether South Africa remains your real home (the "ordinarily resident" test), then on the days you spend here (the physical presence test). We assess both and give you a clear answer, including the date residency ended if it has.
Is "financial emigration" still a thing?
The old Reserve Bank emigration process was phased out in 2021. What matters now is your tax residency status with SARS and a tax compliance clearance when you move funds abroad.
What is exit tax?
When you cease to be a resident, you are treated as having sold most of your worldwide assets at market value the day before. Capital gains tax applies to the gain. South African property and some other assets are excluded.
Can I keep my South African bank account and property after ceasing residency?
Yes. Ceasing tax residency doesn't require you to close accounts or sell property. Income from South African sources, such as rent, stays taxable here.
I'm not in South Africa. Can you still help?
Yes. We work fully remotely, by WhatsApp, email and video call, with clients in South Africa and around the world.
What should I have ready for a first consultation?
Your dates of travel in and out of South Africa, your employment contract and payslips from abroad, and your most recent SARS assessments. Our [pre-consultation guide] has the full list.
Entity & Professional Standing
Taxcellent (Pty) Ltd • Andrew van Schoor AGA(SA)
Taxcellent is a registered (Pty) Ltd entity. All client engagements and advisory services are managed by Andrew on a professional basis.
Andrew is a Registered Tax Practitioner (PR0117834) and Associate General Accountant (SA) registered with SAICA (30678220). Advisory is delivered with clear technical backing and professional ethics.
Consultations
Contact Info
We help individuals understand their position, make informed decisions, and stay compliant with SARS. Andrew will assist you directly on a professional basis regardless of where you are located worldwide.
Email Inquiries
[email protected]Practice Setup
Taxcellent (Pty) Ltd • Fully remote • South Africa & Worldwide
Send an Advisory Enquiry
Let us know your situation and Andrew will assist you directly.