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THE SUPREME COURT OF APPEAL OF SOUTH AFRICA JUDGMENT Reportable Case no: 674/2016 In the matter between:DAVID JOHNS MYTH AND FORTY OTHERSAPPELLANTSandINVESTEC BANK LIMITED HANDHOLD & EXPLORATION COMPANY
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David John Smyth is a tax form used to report information about foreign financial accounts and assets owned by US persons.
Any US person who has a financial interest in or signature authority over foreign financial accounts or assets that exceed certain thresholds is required to file David John Smyth form.
The David John Smyth form can be filled out electronically or on paper. It requires information about the various foreign accounts and assets owned by the filer.
The purpose of David John Smyth form is to prevent tax evasion by US persons who have foreign financial accounts and assets.
The David John Smyth form requires information about the account numbers, financial institutions, and maximum values of the foreign financial accounts and assets.
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