Schedule 21: Dividends

Schedule 21 captures the dividends received not subject to taxation.

Income

• Dividends received from Namibian sources;
• Dividends received from foreign sources (exc. Building Societies);
• Distribution from a Close Corporation

Expenses

Expenses i.r.o dividend income.

Note

Enter the difference between the total of the expenses column and the income column in the previous line, on this line in the:

1. Expenses column, if the total of expense column is larger than the total of the income column, or
    
2. Income column, if the total of the income column is larger than the total of the expense column.