Sars may have to refund some dividends tax payments
Local court orders agency to refund a Dutch shareholder amounts paid since 2012
24 July 2019 - 05:05
SA may have an unexpected hole in its dividends tax collections potentially going back several years. The SA Revenue Service (Sars) may have to refund dividends tax payments historically made on dividends declared by SA companies to shareholders who are Dutch residents.
This came to light in a recent tax court case dealing with the double-tax agreement between SA and the Netherlands (Netherlands DTA)...
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