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BPR 129: Beneficial owner of dividends

Monday, 10 December 2012   (0 Comments)
Posted by: SAIT Technical
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By SARS Legal & Policy

SARS issued Binding Private Ruling (BPR) 129 on 10 December 2012.

This ruling deals with the exemption from dividends tax of dividends received by a company, as a result of being the beneficial owner thereof, that were paid in respect of that company's own shares.

Please click here to download BPR 129.



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