n Without Prejudice - Dividends withholding tax implications : tax
|Article Title||Dividends withholding tax implications : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Publication Date||May 2013|
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 "beneficial owners" which are listed in the section. A resident company is included in the exemption in terms of the list in s64F(a).
Article metrics loading...