FAQ: I am an individual and I receive dividends, must I submit Dividends Tax information to SARS?

Individuals receiving dividend payments are not responsible for submitting any information to SARS. The company or regulated intermediary paying the dividend administers this aspect. The only requirement would be for you to declare the dividend received / receivable in your annual Income Tax Return (ITR12). Non-resident individuals may (in very limited circumstances) qualify for a reduced rate in terms of the relevant DTA, in which case they need to submit a declaration form to the company / regulated intermediary (withholding agent) in order to obtain that benefit.

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