Tax Reclaim

Last updated 2026-06-27Source: www.sars.gov.za

DTD(RR) Declaration and Undertaking (South Africa)

Declaration
Application letter

DTD(RR) Declaration and Undertaking (South Africa) is the South Africa declaration filed with your broker or payer before tax is withheld, to secure your treaty rate instead of the higher domestic default. It is filed via the named South African company or regulated intermediary, issued by the the named South African company or regulated intermediary. The deadline is 3 years from the dividend payment date for an already-withheld refund through the same agent. You will need a certificate of tax residence and your income details.

Issuing authority
the named South African company or regulated intermediary
Deadline
3 years from the dividend payment date for an already-withheld refund through the same agent
Where to file
the named South African company or regulated intermediary
Type
Declaration (filed before payment)

What is DTD(RR) Declaration and Undertaking (South Africa)?

DTD(RR) Declaration and Undertaking (South Africa) is filed with your South Africa payer before tax is withheld, to secure the treaty rate. SARS prescribes the minimum DTD(RR) wording and data but does not issue one universal form. This reconstruction supports individual beneficial owners, lists multiple South African issuing companies through one named agent, and leaves wet-signature lines blank. A residence certificate may be agent-dependent rather than universally required. The beneficial owner does not claim a refund directly from SARS.

How to file DTD(RR) Declaration and Undertaking (South Africa)

  1. 1

    Confirm your eligibility

    File DTD(RR) Declaration and Undertaking (South Africa) before your South Africa broker or payer deducts tax, to secure your treaty rate instead of the higher domestic default.

  2. 2

    Gather your documents

    Obtain a certificate of tax residence from your home country and your expected income details for the streams you are declaring.

  3. 3

    Complete DTD(RR) Declaration and Undertaking (South Africa)

    Use the generated document to prepare the declaration. Confirm your expected income and treaty-rate figures.

  4. 4

    Submit before payment

    File via the named South African company or regulated intermediary. Deadline: 3 years from the dividend payment date for an already-withheld refund through the same agent.

Frequently asked questions

Is DTD(RR) Declaration and Undertaking (South Africa) an official form I can file directly?

Use this as your reference when completing the e-filing portal or handing the details to your broker or payer via the named South African company or regulated intermediary. It is not a standalone filing.

What is the deadline for DTD(RR) Declaration and Undertaking (South Africa)?

3 years from the dividend payment date for an already-withheld refund through the same agent. Missing the deadline means the over-withheld tax is permanently lost.

Do I need a certificate of tax residence?

Yes. The the named South African company or regulated intermediary requires a certificate of tax residence from your home country to grant the reduced treaty rate.

Anything important to watch out for with DTD(RR) Declaration and Undertaking (South Africa)?

SARS prescribes the minimum DTD(RR) wording and data but does not issue one universal form. This reconstruction supports individual beneficial owners, lists multiple South African issuing companies through one named agent, and leaves wet-signature lines blank. A residence certificate may be agent-dependent rather than universally required. The beneficial owner does not claim a refund directly from SARS.

Sources for this page

Prepare DTD(RR) Declaration and Undertaking (South Africa)

Tax Reclaim prepares a request letter with your figures. Review it and the required evidence before sending it through the named South African company or regulated intermediary.

Create an account

Estimate the amount before filing with the withholding-tax calculator.

All supported forms