n Without Prejudice - Is dividends tax payable? : tax
|Article Title||Is dividends tax payable? : tax|
|© Publisher:||JetBlue Publishers (Pty) Ltd|
|Author||Gigi Nyanin and Nicole Paulsen|
|Publication Date||Dec 2015|
The South African Revenue Service (SARS) released Binding Private Ruling 209 (BPR 209) on 21 October. This deals with whether dividends tax must be withheld from dividends distributed in cash by a company to a discretionary trust that in turn distributes such dividends to the beneficiaries of the trust. The beneficiaries of the trust are either employees of the company or its subsidiaries.
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