Foreign Tax Recovery Assistance

Section 185 of the Tax Administration Act, 2011, makes provision for the recovery of tax on behalf of foreign governments.

Requests for assistance in recovery of tax are made –

by the South African Competent Authority (SARS) to the Competent Authority of the relevant tax treaty partner with whom South Africa has a double taxation treaty or agreement in place; or
by the Competent Authority of the relevant foreign tax treaty partner with whom South Africa has a double taxation treaty or agreement in place

Requests can therefore only be made the Competent Authority of a Foreign Tax Treaty Partner and not by members of the public (taxpayers).

How to make such a request	Where to send the request
Requests must be done by submitting the prescribed form: Section 185 – Certificate for tax recovery on behalf of foreign governments Important Tips Note that all the correspondence must be encrypted using a zipped file The form can be completed online, then printed and signed before they are submitted to SARS The Certificate may not be completed by taxpayers requesting a refund of withholding tax	There are three ways in which the requests can be submitted, namely – by post by facsimile by email Contact details are as follows: By Post EC Oliver Competent Authority Exchange of Information and Assistance in Collection SARS Head Office Private Bag X923 Pretoria 0001 South Africa By Facsimile For attention of: EC Oliver Competent Authority SARS Facsimile number: (+27) 102081594 By email Email address: [email protected]

How to make such a request

Where to send the request

Requests must be done by submitting the prescribed form:

Section 185 – Certificate for tax recovery on behalf of foreign governments

Important Tips
Note that all the correspondence must be encrypted using a zipped file
The form can be completed online, then printed and signed before they are submitted to SARS
The Certificate may not be completed by taxpayers requesting a refund of withholding tax

There are three ways in which the requests can be submitted, namely –

by post
by facsimile
by email

Contact details are as follows:

By Post

EC Oliver
Competent Authority
Exchange of Information and Assistance in Collection
SARS Head Office
Private Bag X923
Pretoria
0001
South Africa

By Facsimile

For attention of:

EC Oliver

Competent Authority

SARS

Facsimile number: (+27) 102081594

By email

Email address: [email protected]

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