Section 12: Payment to consultants other than those

Income Tax Act · PART I: Rate of

This section is inserted by Act No 15 of 2022, section 31.

consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

12. Payment to consultants other than those specified in the Fifth Schedule, pursuant to section 111B(l) 3

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Questions this section answers

What withholding tax rate applies to payments to consultants not listed in the Fifth Schedule?