I left South Africa years ago and have a new foreign passport. Does that mean I have emigrated formally and can I access my Retirement Annuities?
If you have not previously submitted the form IT21 (a) and form 336 (b) you have not formally emigrated. This is why SARS ask for copies of these two forms before giving a tax directive to release your Retirement Annuities. Many South Africans have left the country without formally emigrating and they have become residence and citizens of their new country. However, from a South African view point they have not emigrated formally.