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Summary Trading Stock, Companies & Dividends Tax

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Summary of taxation on stock with a focus on recoupment values. Basic companies tax rates and dividend withholding tax.

Institution
University Of Johannesburg (UJ)
Course
Taxation 200








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Institution
University of Johannesburg (UJ)
Course
Taxation 200
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Uploaded on
February 10, 2018
Number of pages
3
Written in
2016/2017
Type
Summary

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Trading Stock, Companies
and Dividend Tax
Companies are defined as:

• All SA Cos
• Public entities
• Foreign Companies
• Co-operatives
• SA Charities
• Collective investment schemes
• Foreign Collective investment schemes
• CCs

Year of assessment for a company end when the Financial year ends

Tax rates:

Normal Co or CC = 28%

Small Business Corporation = 0%; 7%; 21%; 28%

Small Business Corp defined as:

–CC/Private company

–Only natural persons as shareholders

–Gross income < R20 million

–Shareholders do not have shares in other companies

–<20% of income from investment income/personal services

Close Corporations

© 1-10 members who are all natural persons
© YOA = Financial Year
© 28% tax rate

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