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oa De Rebus - The new Interest Withholding Tax : what attorneys need to know : tax law

Volume 2015, Issue 552
  • ISSN : 0250-0329

 

Abstract

On 1 March 2015, a new Interest Withholding Tax (IWT) came into effect in South Africa. From that date, 15% of any interest paid to or for the benefit of a non-resident, from a South African source, must be withheld and the payer of the interest is required to pay the tax over to the South African Revenue Service (Sars).

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/content/derebus/2015/552/EJC169062
2015-05-01
2017-02-25

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