Description
This return must be completed when:
-
interest and dividends from Property Trust are received or
accrued
-
foreign dividends are received or accrued
-
other local dividends are received or accrued
-
gross rents paid as a tenant or collected as an agent for another
person in respect of the property described
-
moneys paid for the right of use of property
-
royalties or fees paid for the use of a patent, design, trademark
or copyright or for the imparting of knowledge connected with the
use of patent.
Note: This return is part of IT 3: Return of general
information.
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Steps to follow
-
Complete the IT 3: Return of general information and the first copy
of the IT 3(b).
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Submit the return to the local SARS Office.
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Legal framework
Income Tax Act, 1962 (Act 58 of 1962)
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Service standard
There is no set time frame.
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Cost
The service is free.
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Forms to complete
(Forms are provided in PDF format. To open PDF documents, you need to
have Adobe Acrobat Reader 4 or higher installed on
your computer.)
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Contact details |