PART IA
Withholding tax on interest
37I. ……….
37J. ……….
37JA ……….
37K. ……….
Category: PART IA – Withholding tax on interest (ITA)
Section 37L (ITA) – Withholding of withholding tax on interest by payers of interest
37L. ……….
[Section 37L inserted by section 58 of Act 7 of 2010, amended by section 64 of Act 24 of 2011, repealed by section 68 of Act 22 of 2012 effective on 31 December 2012, inserted by section 11 of Act 21 of 2012 effecttive on 1 July 2013 – insertion by section 11 of Act 21 of 2012 repealed by section 66 of Act 44 of 2014 effective on 30 June 2013 – section 37L substituted with previous version as it was prior to the amendment by section 11 of Act 21 of 2012]
Section 37M (ITA) – Payment and recovery of tax
37M. ……….
[Section 37M inserted by section 58 of Act 7 of 2010, substituted by section 65 of Act 24 of 2011, repealed by section 68 of Act 22 of 2012 effective on 31 December 2012, inserted by section 11 of Act 21 of 2012 effective on 1 July 2013 – insertion by section 11 of Act 21 of 2012 repealed by section 66 of Act 44 of 2014 effective on 30 June 2013 – section 37M substituted with previous version as it was prior to the amendment by section 11 of Act 21 of 2012]
Section 37N (ITA) – Refund of withholding tax on interest
37N. ……….
[Section 37N inserted by section 66 of Act 24 of 2011, repealed by section 68 of Act 22 of 2012 effective on 31 December 2012, inserted by section 11 of Act 21 of 2012 effective on 1 July 2013 – insertion by section 11 of Act 21 of 2012 repealed by section 66 of Act 44 of 2014 effective on 30 June 2013 – section 37N substituted with previous version as it was prior to the amendment by section 11 of Act 21 of 2012]
Section 37O (ITA) – Currency of payments made to Commissioner
37O. ……….
[Section 37O inserted inserted by section 11 of Act 21 of 2012 effectiv eon 1 July 2013 – insertion by section 11 of Act 21 of 2012 repealed by section 66 of Act 44 of 2014 effective on 30 June 2013 – section 37O substituted with previous version as it was prior to the amendment by section 11 of Act 21 of 2012]