Resident withholding tax (RWT) on dividends - payer's guide

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Resident withholding tax (RWT) on dividends – payer’s guide

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Resident withholding tax (RWT) on dividends – payer’s guide

Form Number: IR284 / Form Code: IR284

About this Guide

This guide tells companies that pay dividends what they must do under the resident withholding tax (RWT) laws.

When to use this guide

It tells you when you must deduct RWT from dividends, when to pay the deductions to us, and what information you must give to us and the people who receive the dividends.

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