Where it is not cost effective to pay small amounts of dividends to beneficial owners (donated to a charity as per agreement instead), would these still be subject to Dividends Tax?

Yes. Dividends Tax must be withheld and be paid to SARS on these dividends even though the cost of processing these dividends often exceeds the value of the dividend payment. 
Last Updated: 18/02/2013 2:22 PM     print this page
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