n Without Prejudice - New dividend tax regime - and more paperwork : tax

Volume 8, Issue 11
  • ISSN : 1681-178X



The Revenue Laws Amendment Act, 2008 has now been passed by parliament. As has been well publicised, the secondary tax on companies (STC), a tax borne by the company when a dividend is declared, is to be terminated, and replaced with a dividend withholding tax at the rate of 10% (but subject to reduction in terms of any relevant double tax agreement with another country).

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