Page 41 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 41

Exempt from dividends tax




                                                                cont.





                         O The exemptions will only apply where the


                              company distributing the dividend or

                              regulated intermediary receives the required


                              notifications (“declarations” and


                              “undertakings” in the form prescribed by

                              SARS) from the recipient prior to payment of


                              the dividend.
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