n Without Prejudice - Is dividends tax payable? : tax

Volume 15, Issue 11
  • ISSN : 1681-178X



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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