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  2. Taxation in South Africa - Wikipedia

    en.wikipedia.org/wiki/Taxation_in_South_Africa

    Dividends tax is considered a form of Withholding tax. An annual exemption of R23,800 (for taxpayers under 65 years) and R34,500 (for taxpayers 65 and over) applies to Dividends tax. From 1 March 2012 the exemption on foreign dividends earned by South African residents was scrapped. [4]

  3. South African Revenue Service - Wikipedia

    en.wikipedia.org/wiki/South_African_Revenue_Service

    [8] During this period, SARS substantially improved revenue collections and tax compliance, establishing an effective tax bureaucracy. [ 3 ] [ 4 ] [ 5 ] Between 1998 and 2002, for example, the number of individuals registered for tax purposes increased by 43% and the number of companies registered by 40%, while progressive reforms enabled the ...

  4. Tax exemption - Wikipedia

    en.wikipedia.org/wiki/Tax_exemption

    Tax exemption is the reduction or removal of a liability to make a compulsory payment that would otherwise be imposed by a ruling power upon persons, property, income, or transactions. Tax-exempt status may provide complete relief from taxes, reduced rates, or tax on only a portion of items.

  5. List of countries by tax rates - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by_tax_rates

    The tax rates displayed are marginal and do not account for deductions, exemptions or rebates. The effective rate is usually lower than the marginal rate. The tax rates given for federations (such as the United States and Canada) are averages and vary depending on the state or province. Territories that have different rates to their respective ...

  6. Tax Attractiveness Index - Wikipedia

    en.wikipedia.org/wiki/Tax_Attractiveness_Index

    Special rules for holdings include the exemption from local corporate income tax (e.g. Switzerland), exemption from current taxation (e.g. Luxembourg until 2010), the exemption from tax on all disposals of shares in subsidiaries (e.g. Singapore) or a refund of taxes paid to non-resident shareholders if profits are distributed (e.g. Malta). [1]

  7. Municipally owned corporation - Wikipedia

    en.wikipedia.org/wiki/Municipally_owned_corporation

    A municipally owned corporation is a corporation owned by a municipality.They are typically "organisations with independent corporate status, managed by an executive board appointed primarily by local government officials, and with majority public ownership."

  8. Turnover tax - Wikipedia

    en.wikipedia.org/wiki/Turnover_tax

    In South Africa, the turnover tax is a simple tax on the gross income of small businesses. Businesses that elect to pay the turnover tax are exempt from VAT. Turnover tax is at a very low rate compared to most taxes but is without any deductions. [1] In Ireland, turnover tax was introduced in 1963 [2] and followed by wholesale tax in 1966.

  9. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    A tax deduction or benefit is an amount deducted from taxable income, usually based on expenses such as those incurred to produce additional income. Tax deductions are a form of tax incentives, along with exemptions and tax credits. The difference between deductions, exemptions, and credits is that deductions and exemptions both reduce taxable ...