Friday, February 1, 2008

Dividend Vouchers New Format

For your information, the dividend voucher sample can be accessed from the IRB's website.

The IRB has released a sample of the new dividend voucher for the 6-year
transitional period arising from the introduction of the single-tier system i.e.
01.01.2008 to 31.12.2013. The following types of dividends can be included in a
single dividend voucher provided that the payment of all types of dividend are
made on one date -

1. Franked Dividend
2. Normal Exempt Dividend
3. Single-Tier Exempt Dividend

If the dividends mentioned above are
paid on different dates, separate vouchers must be used.

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