Category: Section 37L (ITA) – Withholding of withholding tax on interest by payers of interest

Section 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Section 37L inserted by section 58 of Act 7 of 2010, amended by section 64 of Act 24 of 2011, repealed by section 68 of Act 22 of 2012 effective on 31 December 2012 and inserted by section 11 of Act 21 of 2012 effective on 1 July 2013.

Section 37L (ITA) – Withholding of withholding tax on interest by payers of interest

Posted on by admin_kmos

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[Section 37L inserted by section 58 of Act 7 of 2010, amended by section 64 of Act 24 of 2011, repealed by section 68 of Act 22 of 2012 effective on 31 December 2012, inserted by section 11 of Act 21 of 2012 effecttive on 1 July 2013 – insertion by section 11 of Act 21 of 2012 repealed by section 66 of Act 44 of 2014 effective on 30 June 2013 – section 37L substituted with previous version as it was prior to the amendment by section 11 of Act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]