https://www.sars.gov.za/faq/faq-i-am-an-individual-and-i-receive-dividends-must-i-submit-dividends-tax-information-to-sars/ 2021-02-25T10:34:30+00:00 https://www.sars.gov.za/faq/faq-if-i-am-a-company-regulated-intermediary-when-may-i-start-issuing-the-declaration-and-undertaking-forms-to-beneficial-owners/ 2021-02-25T10:33:59+00:00 https://www.sars.gov.za/faq/faq-where-can-i-find-examples-of-the-format-for-the-beneficial-owner-declaration-and-undertaking-forms-for-exemption-and-reduced-rates/ 2021-02-25T10:33:00+00:00 https://www.sars.gov.za/faq/faq-are-capital-distributions-subject-to-dividends-tax/ 2021-02-25T10:32:29+00:00 https://www.sars.gov.za/faq/faq-is-disclosure-required-with-regard-to-linked-units-which-comprise-both-dividends-and-interest/ 2021-02-25T10:30:53+00:00 https://www.sars.gov.za/faq/faq-will-i-be-able-to-claim-a-refund-if-i-made-a-mistake-or-submitted-the-declaration-form-late/ 2021-02-25T10:30:11+00:00 https://www.sars.gov.za/faq/faq-what-happens-if-i-do-not-complete-the-form-but-do-qualify-for-an-exemption-in-terms-of-section-64f-or-a-reduced-rate-in-terms-of-a-dta/ 2021-02-25T10:29:41+00:00 https://www.sars.gov.za/faq/faq-do-i-have-to-apply-to-sars-for-a-reduced-rate-in-terms-of-dividends-tax/ 2021-02-25T10:27:34+00:00 https://www.sars.gov.za/faq/faq-is-the-declaration-and-undertaking-form-with-regards-to-reduced-rates-the-same-as-the-form-used-for-exemptions/ 2021-02-25T10:26:25+00:00 https://www.sars.gov.za/faq/faq-who-should-complete-the-declaration-and-undertaking-form-for-reduced-rates/ 2021-02-25T10:25:50+00:00 https://www.sars.gov.za/faq/faq-who-qualifies-for-a-reduced-rate-of-dividends-tax/ 2021-02-25T10:25:21+00:00 https://www.sars.gov.za/faq/faq-what-is-the-impact-of-a-companys-existing-secondary-tax-on-company-credits-on-the-beneficial-owners-liability-for-dividends-tax/ 2021-02-25T10:24:32+00:00 https://www.sars.gov.za/faq/faq-when-does-the-dividends-tax-have-to-be-paid-to-sars/ 2021-02-25T10:23:51+00:00 https://www.sars.gov.za/faq/faq-who-is-liable-to-pay-dividends-tax-to-sars/ 2021-02-25T10:21:05+00:00 https://www.sars.gov.za/faq/faq-when-will-the-trigger-date-be-for-dividends-distributed-in-respect-of-units-held-in-a-collective-investment-scheme-in-securities/ 2021-02-25T10:20:30+00:00 https://www.sars.gov.za/faq/faq-is-there-a-difference-in-payment-dates-in-respect-of-dividends-declared-on-shares-listed-on-the-jse-and-those-on-unlisted-shares/ 2021-02-25T10:17:13+00:00 https://www.sars.gov.za/faq/faq-what-triggers-dividends-tax/ 2021-02-25T10:15:20+00:00 https://www.sars.gov.za/faq/faq-what-is-a-dividend-in-specie/ 2021-02-25T10:14:33+00:00 https://www.sars.gov.za/faq/faq-will-stc-and-dividends-tax-overlap/ 2021-02-25T10:11:52+00:00 https://www.sars.gov.za/faq/faq-how-can-an-entity-register-for-dividends-tax/ 2021-02-25T10:11:17+00:00 https://www.sars.gov.za/faq/faq-will-regulated-intermediaries-companies-accept-faxed-or-scanned-e-mailed-declarations-and-undertakings/ 2021-02-25T10:09:43+00:00 https://www.sars.gov.za/faq/faq-do-i-have-to-complete-a-declaration-and-undertaking-form-for-exemption-for-each-dividend-share-in-my-share-portfolio/ 2021-02-25T10:09:05+00:00 https://www.sars.gov.za/faq/faq-as-a-beneficial-owner-where-can-i-obtain-the-declaration-and-undertaking-form-for-exemptions-for-completion/ 2021-02-25T10:08:35+00:00 https://www.sars.gov.za/faq/faq-who-should-complete-the-declaration-and-undertaking-for-exemptions/ 2021-02-25T10:07:37+00:00 https://www.sars.gov.za/faq/faq-what-are-the-required-declarations-and-undertakings-to-be-submitted-to-qualify-for-exemptions-from-dividends-tax/ 2021-02-25T10:07:04+00:00 https://www.sars.gov.za/faq/faq-are-trade-unions-or-stokvels-exempt-from-dividends-tax/ 2021-02-25T10:06:34+00:00 https://www.sars.gov.za/faq/faq-are-medical-schemes-exempt-from-dividends-tax/ 2021-02-25T10:06:03+00:00 https://www.sars.gov.za/faq/faq-are-there-any-exemptions-applicable-to-dividends-tax/ 2021-02-25T10:05:26+00:00 https://www.sars.gov.za/faq/faq-what-is-a-regulated-intermediary/ 2021-02-25T10:04:48+00:00 https://www.sars.gov.za/faq/faq-should-the-company-submit-a-stc-return-it56-reflecting-the-companys-available-stc-credits-for-the-last-dividend-cycle-under-stc-if-it-does-not-will-it-lose-the-stc-credits-under-the-d/ 2021-02-25T10:00:51+00:00 https://www.sars.gov.za/faq/faq-what-happens-if-the-company-does-not-notify-the-beneficial-owner-of-the-stc-credit-portion-of-the-dividend/ 2021-02-25T10:00:13+00:00 https://www.sars.gov.za/faq/faq-in-what-format-should-the-notification-to-the-beneficial-owner-be-in-respect-of-the-portion-of-the-dividend-constituting-a-stc-credit/ 2021-02-25T09:53:10+00:00 https://www.sars.gov.za/faq/faq-why-is-stc-being-replaced/ 2021-02-25T09:52:39+00:00 https://www.sars.gov.za/faq/faq-how-should-the-stc-credit-be-applied/ 2021-02-25T09:52:06+00:00 https://www.sars.gov.za/faq/faq-how-is-the-stc-credit-calculated/ 2021-02-25T09:51:23+00:00 https://www.sars.gov.za/faq/faq-what-is-the-main-difference-between-dividends-tax-and-stc/ 2021-02-25T09:50:47+00:00 https://www.sars.gov.za/faq/faq-when-will-dividends-tax-come-into-effect/ 2021-02-25T09:50:13+00:00 https://www.sars.gov.za/faq/faq-what-is-the-rate-of-dividends-tax/ 2021-02-25T09:49:37+00:00 https://www.sars.gov.za/faq/faq-what-is-a-dividend/ 2021-02-25T09:44:27+00:00 https://www.sars.gov.za/faq/faq-what-is-meant-by-beneficial-owner/ 2021-02-25T09:42:41+00:00 https://www.sars.gov.za/faq/faq-who-is-liable-for-the-dividends-tax/ 2021-02-25T09:42:11+00:00 https://www.sars.gov.za/faq/faq-what-is-the-current-rate-on-air-passenger-tax/ 2021-02-25T09:41:20+00:00 https://www.sars.gov.za/faq/faq-is-air-passenger-tax-payable-on-complimentary-tickets/ 2021-02-25T09:40:49+00:00 https://www.sars.gov.za/faq/faq-when-do-you-receive-this-statement/ 2021-02-25T09:40:09+00:00 https://www.sars.gov.za/faq/faq-when-do-you-submit-the-return/ 2021-02-25T09:39:22+00:00 https://www.sars.gov.za/faq/faq-may-a-person-who-has-been-de-registered-again-register-for-turnover-tax/ 2021-02-25T09:35:04+00:00 https://www.sars.gov.za/faq/faq-when-may-a-person-de-register-for-turnover-tax/ 2021-02-25T09:34:30+00:00 https://www.sars.gov.za/faq/faq-what-records-should-be-kept-by-a-micro-business-registered-for-turnover-tax/ 2021-02-25T09:33:56+00:00 https://www.sars.gov.za/faq/faq-how-will-the-returns-and-payments-work-in-the-turnover-tax-system/ 2021-02-25T09:32:44+00:00 https://www.sars.gov.za/faq/faq-what-are-the-requirements-for-a-micro-business-to-qualify-for-turnover-tax/ 2021-02-25T09:31:53+00:00 https://www.sars.gov.za/faq/faq-how-will-i-be-informed-of-an-unsuccessful-registration-for-turnover-tax/ 2021-02-25T09:30:55+00:00 https://www.sars.gov.za/faq/faq-can-i-be-registered-for-both-the-turnover-tax-and-vat/ 2021-02-25T09:30:16+00:00 https://www.sars.gov.za/faq/faq-who-does-not-qualify-to-be-registered-for-turnover-tax/ 2021-02-25T09:29:28+00:00 https://www.sars.gov.za/faq/faq-who-can-register-for-turnover-tax/ 2021-02-25T09:27:23+00:00 https://www.sars.gov.za/faq/faq-what-is-taxable-turnover-for-turnover-tax-purposes/ 2021-02-25T09:26:47+00:00 https://www.sars.gov.za/faq/faq-what-is-turnover-tax/ 2021-02-25T09:26:11+00:00 https://www.sars.gov.za/faq/faq-i-am-in-my-final-year-of-cta-can-i-apply-for-the-programme-2/ 2021-02-25T09:25:27+00:00 https://www.sars.gov.za/faq/faq-what-happens-when-trainees-complete-the-three-year-programme/ 2021-02-25T09:24:59+00:00 https://www.sars.gov.za/faq/faq-what-is-the-basic-information-as-stipulated-in-the-diamond-export-levy-standard-operating-procedure-sop/ 2021-02-25T09:24:18+00:00 https://www.sars.gov.za/faq/faq-who-is-liable-to-register-for-apt/ 2021-02-25T09:21:24+00:00 https://www.sars.gov.za/faq/faq-where-are-taxable-capital-gains-included-in-the-basic-reduction-formula/ 2021-02-25T09:20:43+00:00 https://www.sars.gov.za/faq/faq-in-the-case-of-a-couple-married-in-community-of-property-will-a-capital-gain-on-an-investment-in-the-name-of-one-of-the-partners-be-regarded-as-a-capital-gain-accruing-to-both-partners/ 2021-02-25T09:20:05+00:00 https://www.sars.gov.za/faq/faq-can-an-assessed-loss-as-opposed-to-an-assessed-capital-loss-be-set-off-against-a-taxable-capital-gain/ 2021-02-25T09:18:37+00:00 https://www.sars.gov.za/faq/faq-i-want-to-import-my-personal-effects-and-or-household-goods-what-do-i-require/ 2021-02-25T09:17:45+00:00 https://www.sars.gov.za/faq/faq-how-must-i-value-my-shares-on-valuation-date-and-can-i-use-the-time-apportionment-basis/ 2021-02-25T09:17:06+00:00 https://www.sars.gov.za/faq/faq-how-must-the-base-cost-of-my-demutualisation-shares-be-determined/ 2021-02-25T09:16:24+00:00 https://www.sars.gov.za/faq/faq-i-hold-unit-trusts-as-well-as-shares-on-the-jse-must-the-market-value-on-valuation-date-for-cgt-purposes-be-calculated-as-at-close-of-business-on-30-september-2001-or-close-of-business-on-1-octo/ 2021-02-25T09:13:55+00:00 https://www.sars.gov.za/faq/faq-who-should-have-done-the-valuation-by-what-date-should-my-property-have-been-valued-who-must-hold-the-valuation-certificates-when-must-valuations-be-submitted-and-to-whom/ 2021-02-25T09:13:14+00:00 https://www.sars.gov.za/faq/faq-what-are-the-accounting-periods-for-co2-emission-levy-accounts/ 2021-02-25T09:11:15+00:00 https://www.sars.gov.za/faq/faq-can-a-penalty-be-imposed-by-sars-if-an-asset-was-incorrectly-valued-by-a-taxpayer-if-so-under-which-section-of-the-act/ 2021-02-25T09:10:36+00:00 https://www.sars.gov.za/faq/faq-who-can-i-contact-for-enquiries-relating-to-the-venture-capital-company-scheme/ 2021-02-25T09:06:09+00:00 https://www.sars.gov.za/faq/faq-are-there-any-special-tax-benefits-for-venture-capital-companys/ 2021-02-25T09:05:43+00:00 https://www.sars.gov.za/faq/faq-can-a-company-reapply-for-a-venture-capital-company-status/ 2021-02-25T09:05:09+00:00 https://www.sars.gov.za/faq/faq-can-a-company-voluntarily-apply-for-a-withdrawal-of-their-venture-capital-company-status/ 2021-02-25T09:04:33+00:00 https://www.sars.gov.za/faq/faq-what-are-the-consequences-of-a-withdrawal/ 2021-02-25T09:04:04+00:00 https://www.sars.gov.za/faq/faq-are-there-any-special-tax-benefits-for-investees/ 2021-02-25T09:03:34+00:00 https://www.sars.gov.za/faq/faq-who-qualifies-to-be-an-investee/ 2021-02-25T09:01:43+00:00 https://www.sars.gov.za/faq/faq-how-does-an-investor-support-the-claim-for-a-deduction/ 2021-02-25T09:01:14+00:00 https://www.sars.gov.za/faq/faq-how-is-the-deduction-recouped/ 2021-02-25T09:00:45+00:00 https://www.sars.gov.za/faq/faq-are-there-any-limits-to-the-tax-deductions-that-investors-can-claim/ 2021-02-25T09:00:17+00:00 https://www.sars.gov.za/faq/faq-who-qualifies-to-be-an-investor/ 2021-02-25T08:59:43+00:00 https://www.sars.gov.za/faq/faq-are-there-any-tax-benefits-to-the-venture-capital-company-incentive/ 2021-02-25T08:59:11+00:00 https://www.sars.gov.za/faq/faq-are-there-any-additional-requirements-to-be-met-by-an-approved-venture-capital-company/ 2021-02-25T08:58:31+00:00 https://www.sars.gov.za/faq/faq-what-are-the-preliminary-requirements-to-be-met-to-become-an-approved-venture-capital-company/ 2021-02-25T08:57:36+00:00 https://www.sars.gov.za/faq/faq-what-happens-after-the-vcc-application-form-has-been-submitted/ 2021-02-25T08:57:01+00:00 https://www.sars.gov.za/faq/faq-how-is-interest-paid-to-a-non-resident-from-a-south-african-source-taxed/ 2021-02-25T08:56:23+00:00 https://www.sars.gov.za/faq/faq-when-will-a-non-resident-be-required-to-submit-a-tax-return/ 2021-02-25T08:55:12+00:00 https://www.sars.gov.za/faq/faq-am-i-required-to-submit-an-income-tax-return-if-i-am-a-south-african-resident-but-i-work-overseas-and-i-do-not-earn-other-income-from-a-south-african-sa-source-except-for-exempt-interest-income/ 2021-02-25T08:54:04+00:00 https://www.sars.gov.za/faq/faq-what-qualifies-an-individual-as-a-non-resident/ 2021-02-25T08:51:08+00:00 https://www.sars.gov.za/faq/faq-how-and-where-must-the-vcc-application-form-be-submitted-to/ 2021-02-25T08:47:59+00:00 https://www.sars.gov.za/faq/faq-how-can-a-company-apply-for-a-venture-capital-company-status/ 2021-02-25T08:47:05+00:00 https://www.sars.gov.za/faq/faq-what-is-a-venture-capital-company/ 2021-02-25T08:46:12+00:00 https://www.sars.gov.za/faq/faq-why-has-there-been-a-change-from-medical-tax-deductions-to-medical-tax-credits/ 2021-02-25T08:45:40+00:00 https://www.sars.gov.za/faq/faq-what-happens-when-i-have-paid-more-contributions-into-my-retirement-annuity-fund-ra-in-a-year-than-i-can-claim-against-tax/ 2021-02-25T08:43:31+00:00 https://www.sars.gov.za/faq/faq-who-falls-under-the-disabled-persons-category-for-tax-purposes/ 2021-02-25T08:42:50+00:00 https://www.sars.gov.za/faq/faq-can-a-registration-for-income-tax-be-backdated/ 2021-02-25T08:42:10+00:00 https://www.sars.gov.za/faq/faq-what-are-penalties-for-not-submitting-my-income-tax-return/ 2021-02-25T08:40:29+00:00 https://www.sars.gov.za/faq/faq-what-is-remuneration-for-tax-purposes/ 2021-02-25T08:39:20+00:00 https://www.sars.gov.za/faq/faq-why-must-i-register-for-income-tax/ 2021-02-25T08:38:28+00:00 https://www.sars.gov.za/faq/faq-which-party-determines-what-rate-of-transfer-duty-should-apply/ 2021-02-25T08:35:19+00:00 https://www.sars.gov.za/faq/faq-can-the-sale-of-a-property-be-subject-to-both-vat-and-transfer-duty/ 2021-02-25T08:34:45+00:00 https://www.sars.gov.za/faq/faq-what-constitutes-property-for-the-purpose-of-transfer-duty/ 2021-02-25T08:32:10+00:00 https://www.sars.gov.za/faq/faq-how-do-i-download-the-sars-smartphone-app/ 2021-02-25T08:30:35+00:00 https://www.sars.gov.za/faq/faq-what-happens-when-a-disposal-of-property-is-considered-inadequate/ 2021-02-24T13:53:27+00:00 https://www.sars.gov.za/faq/faq-what-is-donations-tax/ 2021-02-24T13:47:44+00:00 https://www.sars.gov.za/faq/faq-who-re-instates-a-manufacturing-warehouse-license/ 2021-02-24T11:24:26+00:00 https://www.sars.gov.za/faq/faq-how-do-i-calculate-the-tax-free-portion-of-a-lump-sum-received-or-accrued-on-or-after-1-october-2007-on-retirement/ 2021-02-24T09:21:08+00:00 https://www.sars.gov.za/faq/faq-why-is-it-necessary-to-request-a-directive-application/ 2021-02-24T09:18:46+00:00 https://www.sars.gov.za/faq/faq-what-relevant-material-is-required-to-request-for-a-tax-directive/ 2021-02-24T09:17:49+00:00 https://www.sars.gov.za/faq/faq-what-is-the-taxable-amount-on-which-securities-transfer-tax-is-payable/ 2021-02-17T09:39:09+00:00 https://www.sars.gov.za/faq/faq-what-is-the-rate-of-securities-transfer-tax/ 2021-02-17T06:05:03+00:00 https://www.sars.gov.za/faq/faq-i-am-in-my-final-year-of-cta-can-i-apply-for-the-programme/ 2021-02-17T06:03:22+00:00 https://www.sars.gov.za/faq/faq-what-was-the-implementation-date-of-securities-transfer-tax/ 2021-02-17T06:02:23+00:00 https://www.sars.gov.za/faq/faq-what-constitutes-a-security-for-the-purpose-of-securities-transfer-tax/ 2021-02-17T06:01:08+00:00 https://www.sars.gov.za/faq/faq-what-is-securities-transfer-tax/ 2021-02-17T06:00:14+00:00 https://www.sars.gov.za/faq/faq-is-there-a-remuneration-structured/ 2021-02-17T05:59:00+00:00 https://www.sars.gov.za/faq/faq-what-happens-if-trainees-leave-the-programme-before-completing-their-three-year-contract/ 2021-02-17T05:58:15+00:00 https://www.sars.gov.za/faq/faq-how-long-is-the-training-programme/ 2021-02-17T05:57:27+00:00 https://www.sars.gov.za/faq/faq-can-i-make-instalment-payment-arrangements-to-settle-an-outstanding-penalty-amount/ 2021-02-17T05:56:43+00:00 https://www.sars.gov.za/faq/faq-will-my-rfr-be-considered-if-i-have-not-remedied-the-non-compliance-for-which-the-administrative-penalty-was-raised/ 2021-02-17T05:55:51+00:00 https://www.sars.gov.za/faq/faq-what-if-my-rfr-was-not-allowed/ 2021-02-17T05:55:03+00:00 https://www.sars.gov.za/faq/faq-when-will-a-third-party-appointment-be-initiated/ 2021-02-15T17:09:51+00:00 https://www.sars.gov.za/faq/faq-what-is-an-ita88-third-party-appointment/ 2021-02-15T17:08:09+00:00 https://www.sars.gov.za/faq/faq-how-can-i-obtain-submit-rfr1-form/ 2021-02-15T17:05:26+00:00 https://www.sars.gov.za/faq/faq-what-is-a-request-for-remission-rfr/ 2021-02-15T17:04:37+00:00 https://www.sars.gov.za/faq/faq-what-can-i-do-if-i-do-not-agree-with-the-administrative-penalty-that-has-been-levied-against-me/ 2021-02-15T16:07:45+00:00 https://www.sars.gov.za/faq/faq-what-must-i-do-when-i-receive-a-penalty-assessment-notice-from-sars/ 2021-02-15T16:06:58+00:00 https://www.sars.gov.za/faq/faq-what-is-an-administrative-penalty/ 2021-02-15T16:06:03+00:00