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FAQ: How can a Dividends Tax payment be made?

  • By legislation every company/regulated intermediary is required to withhold Dividends Tax on any dividend declared after 1 April 2012. There will be no more fixed cycle dates and it is the responsibility of the company/regulated intermediary to pay over all Dividends Tax due to SARS the moment a dividend was declared.
  • A Dividends Tax Return (DTR02) has been introduced. This return will serve as an acceptable source document for payment and a unique payment reference number (PRN) will be issued with the completion of each Dividends Tax return.
  • The Dividends Tax return and payment reference number provide a more effective and efficient mechanism to a taxpayer for fulfilling his/her legal obligation to remit the correct amount of tax to SARS on time, thereby maintaining complete and accurate accounts with SARS.

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