Page 22 - Chapters 17 & 18 - Dividends & Dividend Tax
P. 22

Tax Consequences Of Declaring




                                                         Dividends







                                                                             On/after 1 April
                                  Before 1 April 2012
                                                                                     2012





                                                                             Dividends tax @
                                              STC
                                                                                     15%







                                    Liability of the co                       Liability of the

                                                                          receiver of dividend

                                                                              (Co withholds)


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