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Income Tax Act, 1962 (Act 58 of 1962)

Chapter II: The Taxes

Part IIIA: Taxation of foreign entertainers and sportspersons

47B. Imposition of tax

 

(1) Subject to subsection (3), there must be levied and paid for the benefit of the National Revenue Fund a tax, to be known as the tax on foreign entertainers and sportspersons, in respect of any amount received by or accrued to any person who is not a resident (in this Part referred to as the ‘taxpayer’) in respect of any specified activity exercised or to be exercised by that person or any other person who is not a resident.

 

(2) The tax on foreign entertainers and sportspersons is a final tax and is levied at a rate of 15% on all amounts received by or accrued to a taxpayer as contemplated in subsection (1).

 

(3)        Subsection (1) does not apply in respect of any person who is not a resident, if that person—

(a) is an employee of an employer who is a resident; and
(b) is physically present in the Republic for a period or periods exceeding 183 full days in aggregate during any 12 month period commencing or ending during the year of assessment in which the specified activity is exercised.