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We provide a wealth of publications providing informed commentary on current developments in the tax arena, both locally and internationally.
Through analysis and comment on new law and judicial decisions of interest, they assist business executives to identify developments and trends in tax law and revenue practice that might impact their business.
In this issue:
Tax Alert - Annual Withholding Taxes - 2025 tax year
Kindly note that the following 2025 annual withholding tax returns (1 July 2024 – 30 June 2025) are due for submission, on or before 31 July 2025:
- Pay as You Earn (PAYE) Return - (ITW10 PAYE) - in respect of remuneration paid to employees.
- Other Withholding Tax (OWHT) Return - (ITW10 OWHT) - in respect of the following:
- Dividends, interest, payments for construction contracts, commission or brokerage, directors’ fees, rent, livestock,
mine rehabilitation fund surplus, paid for residents; and - Dividends, interest, commercial royalties, management/consultancy fees, entertainment fees, rent, directors fees paid to non-residents.
- Dividends, interest, payments for construction contracts, commission or brokerage, directors’ fees, rent, livestock,
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