Ecrit le par et publié dans « Non classé ».

WhT for dividends is payable to the tune of 15% (12.5% for companies registered in Botswana, Lesotho and the Republic of South Africa). The rate falls to 10% under the Double Taxation Agreement (DBA) with South Africa, in which the holding company holds more than 25% of the shares. WhT of non-resident shareholders is payable within 30 days of the dividend expiry. WHT is payable up to 15% on services provided by contractors or professionals in Swaziland (materials are not taxed as long as materials are taxable with the total charge). The Tax Commissioner is informed of any construction or commercial service agreement whereby payments to non-residents are made within 30 days of the contract being concluded. The tax must be paid within 15 days of the date of payment. WhT for interest is payable up to 10%. Non-resident WHT interest is payable within 14 days of taking into account interest. WhT for royalties and administrative costs is payable up to 15%. On request, 5% can be refunded if there is a DTA. WHT is payable at a rate of 15% on income earned in Swaziland by artists and athletes.

This tax applies only to public artists and sportsmen who have their usual residence in Swaziland. The payer is required to deduct and pay tax within 15 days. September 7, 1998; DATE OF ENSE - February 13, 2017 STATUS OF DOUBLE TAXATION AVOIDANCE AGREEMENT (DTAA`S) AND TAX INFORMATION EXCHANGE AGREEMENTS (TIEA`S).

Les commentaires sont fermés.