EMPLOYING (AND TAXING) FOREIGN NATIONALS: Foreigners without permanent residence may still be liable for SA tax.

This article discusses the tax obligations of foreigners working in South Africa who do not have permanent residence status. It explains that foreigners who earn income from a source within South Africa are subject to normal tax in the country. The article also outlines the tests used to determine whether a foreigner is considered a resident for tax purposes. It emphasizes the importance for employers to ensure that foreign employees have the appropriate work permits and comply with immigration laws. The article concludes by mentioning that the tax position of a foreign employee may be affected by double taxation agreements between South Africa and their home country. [Extracted from the article]