Section 14: Payment made by insurance companies

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.

14. Payment made by insurance companies to motor surveyors and mechanics, pursuant to section 111B(n) 3

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Questions this section answers

What withholding tax rate applies when an insurer pays a motor surveyor or mechanic for repairs?