Exemptions from dividends tax
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Exemptions from dividends tax

CPD Hours: 0.5

Price: R49.00


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Exemptions from dividends tax

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OUTCOMES OF TOPIC
After studying this topic on the introduction to Dividends Tax and Securities Transfer Tax, you should be able to:
✓ Determine when Dividend Tax should be considered in a transaction;
✓ Determine when Securities Transfer Tax should be considered in a transaction;
✓ Understand what is meant by the term “dividend in specie”;
✓ Understand when the company will be liable for Dividends Tax;
✓ Calculate Dividends Tax on a distribution by a company to its shareholders;
✓ Understand the additional tax implications of a dividend in specie;
✓ Understand that Dividend Tax Returns should be completed and submitted to SARS when a company pays dividends;
✓ Complete the relevant sections on the form creation section of the ITR14 return in order to generate the dividends schedule for completion;
✓ Complete the dividends schedule on the ITR14 return for cash dividends declared by a company
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