Dividends Tax (DT) Presenters Chris Grovè and Brett Kotze
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1 Dividends Tax (DT) Presenters Chris Grovè and Brett Kotze Date: 15 February 2012 Copyright JSE Limited
2 AGENDA BDA Changes Reporting to SARS Manual Adjustments 2
3 BDA Changes T.TEX - BDA Table maintained by the JSE 3
4 BDA Changes TAXEX New on-line screen members will use to loaded accounts exempt from DT 4
5 BDA Changes T.TID Identification Type table maintained by JSE 5
6 BDA Changes TAXID new on-line screen members will use to load: Foreign Passport Number, South African Trust Registration Number Foreign Trust Registration Number 6
7 BDA Changes - Outstanding DTA Table where members will load accounts who have a DTA in place for a specific CA Event Country Code JSE will not change BDA table as the Country code is used as part of BND. JSE will map existing BDA country codes to SARS country for reporting purposes Nature of Person Values will be update on T.LGE and mapped to the SARS values Members will be able to load these on CLMNT when loading new accounts JSE looking at mass updating existing clients with correct values as existing data fields on CLMNT be used 7
8 AGENDA BDA Changes Reporting to SARS Manual Adjustments 8
9 Reporting to SARS Process Flow JSE to create DT files for members DT file is placed on JSE FTP server Member to download DT file Member to validate DT data members are responsible to validate the data Member to request, review and submit DT return to SARS Member to confirm the upload via TM Member to upload DT file to TM JSE is trying to request training for members with SARS 9
10 Reporting to SARS How will the reporting of the data be done to SARS: One file will be created for each member a week after the Pay Date of the dividend Each file has 5 sections: File Header Record Submitting Entity Demographics Member information Dividend Declared information Issuer Dividend Recipient information - Client whom Dividend was paid to Trailer Summary totals» Total Dividend amount subject to Tax» Total Amount Tax with held» Sum of all money 10
11 Reporting to SARS Unlisted Members may create their own files based on the SARS specification and submit via TM Specifications are available on the SARS website Alternatively, members can manually capture and update via TM 11
12 Reporting to SARS Method What method will be utilised for the submission of data to SARS: TM. The TM solution will provide the ability to upload or capture the required supporting data. The data will be consolidated into the DT return which will be submitted to SARS 12
13 Reporting to SARS JSE and Member Process How will the process work between JSE, Members and SARS: JSE will create the Dividends Tax File for each member a week after the Pay Date of the dividend JSE will provide the file to each member The file will be uploaded to the current JSE FTP sites where members download their current dissemination files Each member will need to download the file and verify the data Once the data has been verified, the member will need to log-on to the SARS e@syfile TM system and upload the file in PSV (Pipe Separated Values) format 13
14 Reporting to SARS TM Process Installation of the application: Step 1 Download the e@syfile application from the SARS internet, or request the application from the SARS Call centre Step 2 Install the e@syfile application and create the applicable login details Step 3 Register for efiling, if not already a registered efiler 14
15 Reporting to SARS TM Process File submission via Step 1 Log into e@syfile application Step 2 Upload supporting data file (source system PSV file) into e@syfile application or manually capture supporting data on e@syfile Step 3 Validation of supporting data (system step). If errors exist, move to step 4, else move to step 5 Step 4 Correct source information and upload PSV file into e@syfile or manually capture corrections Step 5 Review and verify the supporting data available for submission and submit to SARS 15
16 Reporting to SARS TM Process File submission via (continued): Step 6 Review submission response received from SARS If required; Step 7 Correct rejected records either in source system and upload corrections (PSV file) into e@syfile application or manually correct rejected records in e@syfile Step 8 Resubmit corrected records to SARS Step 9 Request your DT return on e@syfile Step 10 Review and submit your DT return to SARS Step 11 Complete any payments due 16
17 AGENDA BDA Changes Reporting to SARS Manual Adjustments 17
18 Manual Adjustments Any manual adjustments will need to be done manually by each member via TM. Any adjustments after the reporting period i.e. After the original file has been submitted to SARS, will need to be updated manually by each member Members will need to inform SARS via TM if adjustments/reversals are done after the file is submitted to SARS 18
19 Manual Adjustments TM Process Manual Adjustment submission process: Step 1 Log into e@syfile application Step 2 Search for applicable record(s) Step 3 Capture adjustment information Step 4 Validation of supporting data (system step). If errors exist, move to step 5, else move to step 6 Step 5 Manually capture correction Step 6 Review and verify adjusted supporting data available for submission and submit to SARS 19
20 Manual Adjustments TM Process Manual Adjustment submission process (continued); Step 7 Review submission response received from SARS If required; Step 8 Correct rejected records in e@syfile Step 9 Resubmit corrected records to SARS Step 10 Request your DT return on e@syfile Step 11 Review and submit your DT return to SARS Step 12 Complete any payments due 20
21 Questions 21
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