Page 48 - P6 Slide Taxation - Lecture Day 4
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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?
• 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.)
