Example: tourism industry
Search results with tag "Securities transfer tax"
EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX
www.sars.gov.zaSecurities Transfer Tax Administration Act No. 26 of 2007 Income Tax Act No. 58 of 1962: Sections 42, 44, 45, 46 and 47 Tax Administration Act No. 28 of 2011 (effective 1 October 2012) Other Legislation: Securities Services Act No. 36 of 2004: Section 34
EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX
www.sars.gov.zaEXTERNAL GUIDE – SECURITIES TRANSFER TAX GEN-PAYM-11-G01 Revision: 3 Page 2 of 5 1 PURPOSE • This guide applies to the electronic submission of Securities Transfer Tax (STT) declarations and the payment thereof via eFiling. 2 SCOPE • As of 1 July 2008 STT is payable at a rate of 0.25% (or any other rate determined by the Minister) of