South Africans living abroad need to be mindful of the impact that this has on their tax obligations and ultimately, which country has a taxing right. Your tax obligation ultimately depends on your tax residency status. There is a common misconception amongst expats in that their tax obligation to SARS falls away once they have physically left the borders of South Africa. This misguided belief has potential to land the taxpayer in hot water with SARS, as they bear the burden of formally declaring to SARS any change in tax status.