Who qualifies for a reduced rate of Dividends Tax?

Only persons who are not South African tax residents could possibly qualify for a reduced rate of Dividends Tax, and only if:

The criteria for a reduced rate set out in the relevant DTA between South Africa and the country of residence of the beneficial owner (normally Article 10) are met; and

The required declaration and undertaking form is completed (the declaration form for a reduced rate is different to the form for an exemption).

Last Updated: 18/02/2013 1:48 PM     print this page
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