Page 5 - PowerPoint Presentation

Exemptions

• Salaries and emoluments diplomats, consuls and

ambassadors representing foreign countries, their

servants who are not south African citizens.

• A pension payable to any former president or vice

president or his surviving spouse.

• Foreign pensions=Total amount received* Total period

for services rendered outside SA/Total period during

which services were rendered.

• Local Dividends 10(1)(k)

• Foreign dividends 10B

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