Dividends Tax
(ACC90TEP)

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.