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SARS BPR 148 - Dividends tax Rate - Permanent Establishment in SA

Thursday, 20 June 2013   (0 Comments)
Posted by: Author: SARS Legal and Policy
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Author: SARS Legal and Policy

On the 19th of June 2013 SARS issued Binding Private Ruling 148 pertaining to the Dividends Tax Rate to a Permanent Establishment in South Africa.

 To view the BPR please follow the link here.



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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