The rules regarding taxation are based on residency. If you are a South African Tax Resident, then you are taxed on your worldwide income. If are not a South African Tax Resident, then you are taxed on your South African sourced income. Where South African Tax Residents are working aboard or have dual residency, then considerations of any Double Taxation Agreements and the application of the foreign income exemption must be considered when determining your total South African tax liability. Should SARS issue a verification or audit against yourself as a South African Tax Resident working abroad, PSE is uniquely placed to advise and dispute any incorrect determination made by SARS as a result of your resident working abroad status.