This article explains why dividend tax was introduced, the effective date as well as dividend tax definitions and exemptions, furthermore this article explains who is responsible for withholding & paying over dividend tax. Click here to preview the reading material.

Educational Aim:

The aim of this article is to provide an overview of;

  1. Why dividend tax was introduced, as well as dividend tax definitions & the dividend tax effective date
  2. Who is responsible for withholding & paying over dividend tax
  3. Dividend tax exemptions

Educational Objectives:

Upon completion of this module, learners should;

  1. Have a clear understanding of why dividend tax was introduced, as well as dividend tax definitions & the dividend tax effective date.
  2. Have a clear understanding of who is responsible for withholding & paying over dividend tax.
  3. Have a clear understanding of the dividend tax exemptions.

Cost
: R 228.00 incl. VAT
Expiry Date
: 02/02/2016
CPD Units
: 2.00 Hour
Rating
: 3/4


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