The South African Revenue Service has published two draft interpretation notes for comment on withholding tax on interest and withholding tax on royalties.
The draft interpretation note on Withholding Tax on Interest provides guidance on the interpretation and application of sections 50A to 50H relating to withholding tax on interest.
The draft interpretation note on Withholding Tax on Royalties provides guidance on the interpretation and application of sections 49A to 49H relating to wit…