Report on Payment of Dividends to Shareholders or on Payment of Interest to Bondholders and the Deduction of Tax for them (Form 804)

Who can report

The filing will be done by the Paying Company (the taxpayer), or through a Registered Representative (accounting firm, tax advisor, lawyer - who are registered as a representative in the automated processing service).

What to attach

Appendix to the report on withholding tax at source on dividend or interest on bonds (Form 804).

How to submit the report

The dividend or interest deduction reporting form (Form 804) must be printed out, completed properly, and submitted together with the required documents in one of the following ways:

• By mail: at the tax office where the client's file is managed;
• By fax: at the tax office where the client's file is managed;
• At the Tax Office: where the client's file is managed, or - at desks in one of the Tax Offices in the country.

Remarks

Additional documents may be required.