Can all members of a close corporation be foreigners?

Yes, as long as the registered address of the close corporation and that of the accounting officer is in South Africa. Also important: If no identity document has been issued, a member or a foreign national should provided the following, stating:

• Date of birth, (also to be filled in on the form in place of the identity number)
• Reason why no identity documents can be supplied/which nationality they belong to.
• Expired passports are not accepted.