Unemployed Periods Section on the ITR12 Tax Return

Written by Nicci
Posted 24 April 2025
There is a section on the ITR12 tax return that asks you to indicate any periods during the tax year when you were not working (i.e., were unemployed).
This section applies only to South African tax residents who are salaried employees and receive an IRP5.
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How are foreign dividends from an unlisted company treated?

Written by Nicci
Posted 23 April 2024
Are dividends from foreign shares (not listed on any exchange) bought privately from a foreign business tax exempt? If not, how would the dividend paid be treated for tax purposes?