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