Transcription of EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX
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EXTERNAL REFERENCE GUIDE SECURITIES TRANSFER TAX
EXTERNAL REFERENCE GUIDESECURITIES TRANSFER TAXEXTERNAL GUIDE - SECURITIES TRANSFER TAX GEN-PAYM-11-G01 Revision: 3 EFFECTIVE DATE: information contained in this GUIDE is intended as guidance only and is not considered to be a legal REFERENCE , nor is it a binding ruling. The information does not take the place of legislation and readers who are in doubt regarding any aspect of the information displayed in the GUIDE should refer to the relevant legislation, or seek a formal opinion from a suitably qualified more information about the contents of this publication you may: Visit the SARS website at Visit your nearest SARS branch Contact your own tax advisor/tax practitioner If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277) If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am and 4pm South African time).
EXTERNAL 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
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