Withholding Tax

Scope of WHT
Rates of WHT
Responsibilities of the payer
Non-deductible expenses and disallowed capital expenditure

Royalty

Definition
Derivation of Income
Deduction of WHT
Penalty for non-compliance
Penalty on incorrect return
Exemption
Interest

Definition
Derivation of income
Deduction of WHT
Penalty for non-compliance
Penalty for incorrect return
Exemption
Minimisation of WHT – treaty protection

Public Entertainers Remuneration

Scope
Derivation of income
Deduction of WHT
Exemption
Penalty for non-compliance
Penalty for incorrect return
Special Classes of Income

Definition
Scope of services
Derivation of income
Deduction of WHT
Exemption
Penalty for non-compliance
Penalty on incorrect return

Other Income in S4(f)

Derivation of income
Deduction of WHT
Penalty for non-compliance
Set off for non-resident
Exemption
Contract Payments

Derivation of income
Collection of WHT
Definition
Manner of set off
Penalty for non-compliance
Waiver of WHT
Potential overlap with S4A
Tax planning – splitting of contracts
Agent, dealer or distributor

Threshold
Time frame
Late payment penalty
Prepayment of tax
Recovery
Non deduction
Remission of penalty
Tax administration