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Appendix 12 IMO Ship Shore Safety Checklist Form DOC

Appendix 12 IMO Ship Shore Safety Checklist Form DOC

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we're now going to look at withholding taxes and withholding taxes is a section which is only applicable basically to nonresidents for the most part we get dividends tax is also sometimes considered a withholding tax but we ignore that for now withholding taxes are usually only applicable to non-residents so let me quickly explain to you what a withholding tax is I want you to understand that holding tax with holding taxes exist because of practical difficulties that we experience in South Africa with nonresidents now there's a number of holding taxes around non-residents a lot of it is excluded from the syllabus if I just quickly take you just to the next slide there's a lot of these sections which are excluded from your syllabus right dividend tax will be in a separate study unit so you basically only have these two witholding taxes on interest and with holding taxes on immovable property that you have to worry about the reason why these ones have been exclude

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