How do I request a DTR02 after submitting dividends transaction data?

Direct answer

SARS's Dividends Tax eFiling guide describes a workflow in which the organisation captures and validates transaction data, submits it through the activated Dividends Tax service and requests a DTR02 return. Review the return before declaration and keep the evidence supporting the data, the submission and any related payment.

What this means in practice

Treat transaction data as the source record for the return, not as an administrative formality. Before it is uploaded or captured, reconcile dividend resolutions, payment records, shareholder or beneficial-owner data, tax status declarations and any exemption or reduced-rate records. A DTR02 can only be as reliable as the information used to generate it.

SARS's guide is an eFiling process guide. It does not remove the need to decide correctly whether a distribution is in scope or whether a recipient's declaration is valid. Where there is uncertainty, pause before submission and obtain advice. Correcting a record after an event may be more difficult than resolving it before the DTR02 is requested.

Step-by-step

1. Confirm that Dividends Tax is active for the correct organisation profile. SARS says Income Tax registration is a prerequisite to activation.

1. Prepare a reconciled transaction schedule. Include the payment or declaration date, recipient, amount, tax status and documentary basis for any relief.

1. Open the Dividends Tax service in eFiling and select the transaction-data function described in the current SARS guide. Capture or load the data carefully.

1. Run validation and resolve every error or warning by checking source records. Do not override a validation issue simply to produce a return.

1. Submit the transaction data only after it agrees to the approved schedule. Save the eFiling submission confirmation.

1. Request DTR02 from the relevant submitted data. Check the tax period, entity, totals and recipient information before signing or declaring the return.

1. Complete the payment process where a payment is due, following current SARS instructions and internal bank-approval controls. Retain both eFiling and bank evidence.

1. File the complete return pack: underlying schedules, declarations, DTR02, proof of submission, proof of payment and any SARS correspondence.

Documents and records to keep

• Dividend resolution and payment records.
• Recipient and beneficial-owner information.
• Exemption, reduced-rate or other supporting declarations.
• Data-validation results, DTR02, eFiling confirmation and payment proof.

Important limits and exceptions

Requesting DTR02 does not validate the legal treatment of every transaction. The organisation remains responsible for the integrity of what it submits. eFiling functions and labels can change, so use the live SARS guide when performing the task and keep a contemporaneous record of the screens and confirmation.

When to get tailored advice

Get help with a group dividend, nominee or trust holder, non-resident recipient, complex corporate action, a correction after submission or a disagreement between accounting records and eFiling totals.

Related TaxProof guides

• How do I activate Dividends Withholding Tax on an organisation eFiling profile?
• Why must an organisation be registered for income tax before it can access Dividends Tax on eFiling?

Sources

• SARS, Guide to Declaration of Dividends Tax via eFiling