<Ul> <Li> A withholding tax on royalties of 12% unless double taxation agreements apply . </Li> <Li> A withholding tax on payments for fixed property which applies to any person who must pay a non-resident for immovable property in South Africa . This tax ranges between 5% to 10% . </Li> </Ul> <Li> A withholding tax on royalties of 12% unless double taxation agreements apply . </Li> <Li> A withholding tax on payments for fixed property which applies to any person who must pay a non-resident for immovable property in South Africa . This tax ranges between 5% to 10% . </Li> <P> Estate duty is similar to donations tax in that it is a tax on the transfer of wealth . The duty is charged on the death of a person and is based on the value of the deceased's estate at the date of their death . It is 20% on the amount remaining in the deceased's estate over R3. 5 million . </P>

List three of the taxes that a business must pay to sars on a regular basis