Withholding tax on non-resident sports and entertainment income applies at a fixed rate without any payment threshold. Tax deduction at source applies to income referred to in section 211 payable to specified non-resident sportsmen, entertainers, sports associations, and ... Summary
Withholding tax on non-resident sports and entertainment income applies at a fixed rate without any payment threshold.
Tax deduction at source applies to income referred to in section 211 payable to specified non-resident sportsmen, entertainers, sports associations, and institutions. Any person making a covered payment must deduct tax at 20% at the earlier of credit or payment. No monetary threshold applies, so every payment within the specified income category is subject to withholding.
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