PART IVC – Withholding taxes on service fees (ITA)

PART IVC

Withholding taxes on service fees




51A.  ……….

 

51B.  ……….

51C.  ……….

51D.  ……….

51E.  ……….

51F.  ……….

51G. ……….

51H.  ……….

[Part IVC, sections 51A to 51H inserted by section 99 of Act 31 of 2013 effective on 1 January 2017 – came into operation in terms of section 99 of Act 31 of 2013 as substituted by section 149 of Act 25 of 2015, repealed by section 60 of Act 15 of 2016 effective on 1 January 2017]