Revenue eBrief No. 029/23

07 February 2023

U.S. dividends and Encashment Tax

Tax and Duty Manual Schedule 2 - Encashment Tax has been updated to:

  • incorporate Tax and Duty Manual Part 35-02-05 - US Dividends, and
  • provide an example on how encashment tax is applied to US dividends. 

Tax and Duty Manual Part 35-02-05 - US Dividends has been archived.