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BCR 046 - Dividends distributed by foreign companies

Monday, 20 April 2015   (0 Comments)
Posted by: Author: SARS
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Author: SARS

This ruling deals with dividends distributed by foreign companies and whether they will be foreign dividends as defined in section 1(1) of the Act.

Please click here to access BCR 046 (16 April 2015). 



Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.

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