ATTORNEY CHECKLIST TO DETERMINE A NATURAL PERSON'S RESIDENT STATUS  
 
Step 1 		
 Are you a SA resident for South African income tax purposes?		
Step 2		
If  "no", please complete and sign the checklist to ensure the compliance with Section 35A of the Income Tax Act, 1962.
(Explain implications of the said Act) 		
Step 3
If the answer to the above question is "yes", or "don't know", ask:		
Do you have any home in any country other than South Africa? 		
Where is your permanent home?		
In which country are most of your personal and economic interests?		
Where do you normally live? 		
Of which country are you a national? (Copy of passport or ID document)		
Is your home in South Africa your real home?		
Are you a registered taxpayer in South Africa?		
Main work address?		
Were you physically present in South Africa for more than 91 days (approx 3 months) in total during this tax year? 		
If so, were you physically present in South Africa for more than 91 days (approx 3 months) in total in each of the 3 previous tax years?		
If so, were you physically present in South Africa for more than 549 days (approx 18 months) in total over the previous three tax years?		
Step 4		
Evaluation and decision. Advise the seller if your conclusion is that he is a non-resident, and explain the implications.		

SIGNED AT                                                          ON

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