Section 13: Payment made to a provider of security
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.
13. Payment made to a provider of security
services, cleaning services or pest
management services and other ancillary
services, pursuant to section 111B(m) 3
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Questions this section answers
- What withholding tax rate applies to payments to security, cleaning or pest-control service providers?