Page 49 - P6 Slide Taxation - Lecture Day 6 - Dividend Tax
P. 49

Payment and recovery of




                                 Dividends Tax (s 64K)




              If dividends tax was withheld , when should it be paid


              over to the SARS?


              O By the last day of the month following the month during

                  which the dividend is paid by the co that declares the

                  dividend.






              How will the Commissioner know who paid what


              amount?


              O The person who is required to pay the dividends tax is

                    also required to submit a return to the Commissioner.

                    (The return is called a “DTR02” form.)
   44   45   46   47   48   49   50   51   52   53   54