Page 50 - Chapters 17 & 18 - Dividends & Dividend Tax

Payment And Recovery Of

Dividends Tax (s 64K)

If dividends tax was withheld , when should it be paid

over to the SARS?

• 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?

• 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.)