The South African Revenue Service (SARS) has published the 5th issue of the Comprehensive Guide to Dividends Tax, which is dated 12 May 2022. --- Preface The purpose of this guide is to assist users in gaining a more in-depth understanding of dividends tax. While this guide reflects SARS's interpretation of the law, taxpayers who take a different view are free to avail themselves of the normal avenues for resolving such differences. The foundation for this guide can be found in the various Explanatory Memoranda which supported the dividends tax legislation. The explanations contained in these Explanatory Memoranda have been...