FAQ – Dividends Tax

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

FAQ: Are there any exemptions applicable to Dividends Tax?

FAQ: How will the SARS identify Dividends Tax payments?

FAQ: How is the STC credit calculated?

FAQ: Will penalties be levied on late payment and submission to SARS?

FAQ: Who is liable to pay Dividends Tax to SARS?

FAQ: How can a Dividends Tax payment be made?

FAQ: What is a dividend in specie?

FAQ: What triggers Dividends Tax?

FAQ: Where can I find examples of the format for the beneficial owner declaration and undertaking forms for exemption and reduced rates?

FAQ – What is the dividend tax rate?

FAQ – What triggers the liability for Dividend Tax?

FAQ – Are the reduced rates for foreign residents?

FAQ – How is STC credit treated?

FAQ – Is there a dividend tax return?

FAQ – How are refunds handled under the Dividends Tax dispensation?

FAQ – What is the Dividends tax payment process at a glance?

FAQ – Why is STC being replaced?

FAQ – What is the main difference between Dividends Tax and STC?

FAQ – How is the STC credit calculated?

FAQ – How should the STC credit be applied?

FAQ – What happens if the company does not notify the beneficial owner of the STC credit portion of the dividend?

FAQ – Do I have to apply to SARS for a reduced rate in terms of Dividends Tax?

FAQ – Will I be able to claim a refund if I made a mistake or submitted the declaration form late?

FAQ – How can a Dividends Tax payment be made?