Withholding tax – implications when the seller of immovable property is non-resident

21st June 2016|Articles, Commercial Property Law, Conveyancing, Property Law, Uncategorised|

You have decided to take the big step of buying a property, but before putting in an offer, you read the Agreement of Sale. One of the clauses is headed, “Withholding Tax”, or something similar and you wonder what it would mean to you? Briefly, Section 35A of the Income Tax Act, is a control


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