Older Persons Act, 2006
R 385
Part VIII : Dividends Tax |
64EB. Deemed beneficial owners of dividends
64F. Exemption from tax in respect of dividends other than dividends comprising distribution of assets in specie
64FA. Exemption from and reduction of tax in respect of dividends in specie
64G. Withholding of tax by company declaring dividend
64H. Withholding of tax by intermediaries
64I. Withholding of dividends tax by insurers
64K. Payment and recovery of tax
64LA. Refund of tax in respect of dividends in specie
64M. Refund of tax in respect of dividends paid by regulated intermediaries
64N. Rebate in respect of foreign taxes on dividends
