NRC usually ranges from zero to 1. A reasonable rule of thumb is that the NRC of a product is the percentage of sound a product will absorb. A painted drywall wall has NRC of about. A deep-pile carpeted floor may have an NRC as high as. Unfortunately, the STC value is not as easily explained. That is much better and probably the most common construction in commercial buildings.
There are ways to increase the STC of a wall even further — adding another layer of drywall to the wall, staggering the studs, using resilient channels — but that can be discussed elsewhere. Unless you are building movie theaters or some other application where blocking every bit of sound penetration is critical, you should not have to go to those extremes. When selecting the right Working Walls Solutions product for your noise problem, you need to first identify what the problem is.
On the other hand, if the problem is sound going through a wall, you need one of our products with a decent STC like our Decorative Tackboards as reflected below.
Our APS What are they? Previous Next. View Larger Image. If a dividend was declared before 1 April irrespective of actual payment date it was subject to STC. Only where the dividend is declared and paid on or after 1 April will it be subject to Dividends Tax. Businesses and Employers. Tax Practitioners. Customs and Excise. Dividends Tax.
Dividends Tax is a tax on shareholders beneficial owners when dividends are paid to them, and, under normal circumstances, is withheld from their dividend payment by a withholding agent either the company paying the dividend or, where a regulated intermediary is involved, by the latter.
A dividend is in essence any payment by a company to a shareholder in respect of a share held in that company, excluding the return of contributed tax capital i. It is triggered by the payment of a dividend by any:. Dividends Tax is payable by the beneficial owner of the dividend, but is withheld from the dividend payment and paid to SARS by a withholding agent.
The person liable for the tax, however, remains ultimately responsible to pay the tax should the withholding agent fail to withhold the correct amount of tax. An exception to this general principle is where a dividend consists of a distribution of an asset in specie , resulting in the liability for the tax falling on the company itself such as with STC , which means that it may not withhold the tax from the dividend payment. Dividends Tax applies to any dividend declared and paid from 1 April onwards, and the withholding agent either the company or the regulated intermediary should pay the tax withheld to SARS on or before the last day of the month following the month in which the dividend was paid.
Penalties and interest may be levied for late payments of dividends tax or the late submission of dividends tax returns. As a shareholder in either a company that is resident in South Africa or in a foreign company the shares of which are listed at a South African Exchange you will become liable for the Dividends Tax when a dividend is paid to you.
However, the relevant withholding agent will have to withhold and pay the tax to SARS. The withholding agent should also send you the required declaration and undertaking form s for completion if you wish to qualify for any of the exemptions or a reduced rate under a DTA foreign residents only.
The completed form must be sent to the withholding agent before it may exempt the dividend payment or withhold at a reduced rate. Top tip: Many withholding agents have incorporated these declaration forms into their account-opening process, so there is no need to do so at a later stage.
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