n Without Prejudice - Dividends withholding tax implications : tax

Volume 13, Issue 4
  • ISSN : 1681-178X



Dividends withholding tax (DWT) was introduced into the Income Tax Act (58 of 1962) with effect from April 1 2012. s64F exempts the withholding of DWT in respect of the receipt of dividends, to the extent that it does not consist of dividends in specie by which are listed in the section. A resident company is included in the exemption in terms of the list in s64F(a).

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