The South African Revenue Service (SARS) has published the 5th issue of the Comprehensive Guide to Dividends Tax, which is dated 12 May 2022.
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Preface
The purpose of this guide is to assist users in gaining a more in-depth understanding of dividends tax. While this guide reflects SARS's interpretation of the law, taxpayers who take a different view are free to avail themselves of the normal avenues for resolving such differences.
The foundation for this guide can be found in the va…