Dividends’ Tax – Completing the DTR01

Below is a simple step by step guide to completing the DTR01.
 

 

 

    • Dividend Type
      The dividend type will be pre-populated from the wizard, and will either be CA = Cash, IS = In Specie or EB
    • Shares listed on JSE
      If the shares are listed on the JSE, select ‘Yes’
    • ISIN number
      If the shares are listed on the JSE, the ISIN number is compulsory and must be completed
    • Oil/gas profit declaration?
      Answer ‘Yes’ or ‘No. If ‘Yes’ the allowable tax rate is 0.0%.
    • Dividend declared date (CCYYMMDD)
      The date on which the dividend was declared/announced must be completed in the blocks provided
    • Dividend paid date (CCYYMMDD)
      The date on which the dividend was paid out to the shareholders must be completed
    • Tax due date (CCYYMMDD)
      This date will be populated when the ‘dividend paid date’ has been completed. The liability to pay the dividends tax is the end of the month following the month in which the dividend was paid
    • STC credit per share
      This field will be calculated by the form. It is the STC Credit Utilised divided by the Dividend Value multiplied by the number of shares
    • STC credit available
      The STC credit amount available from previous years must be completed in Rands and Cents
    • STC credit utilised
      This field will be populated by the form
    • Micro business exemption
      This field will be populated by the form if a micro business exemption is applicable
    • Tax payable for dividend in specie
      The tax payable for dividend in specie must be completed in Rands and cents.

 

Last Updated: 06/07/2016 3:30 PM     print this page
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