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Tax Alert - January 2013

Herewith the January 2013 issue of Tax Alert. We trust that it will be of assistance to you.

Please contact any of the designated contact people if you have any queries whatsoever.


The Tax Team

Corporate Tax Advisory Services 

Offshore documentation retention  
Amendments to the tax treatment of discretionary dividends received by or accrued to a company  
Dividends withholding tax implications where a resident company is a beneficiary of a share scheme trust

Human Capital 

Employers to ensure that correct IRP5 codes are used

Indirect tax
Environmental Indirect exports by road or by rail – potential zero rate for VAT

To download the PDF, click here (pdf, 689.2kb).

The information contained in this publication is intended to provide general guidance. It is not intended to replace the specific advice which should be sought from an appropriate professional advisor before taking any particular course of action.



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