Example: bankruptcy
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