What does SARS consider to be adequate proof of emigration?

Question:

I am living and working overseas and don’t plan on coming back to SA, although I haven’t signed off from SARS. Can this be seen as emigration and, if not, what is considered as adequate proof of emigration?

Answer:

Cobus,

Formal emigration requires that you do sign off with SARS. In other words, you need a formal tax clearance certificate as proof of formal emigration. This certificate confirms that your tax affairs are in order and up to date, and that you have paid all your taxes, including any outstanding capital gains tax on your assets in SA (emigration is tantamount to an asset disposal, so CGT becomes due).