Section 185 of the Tax Administration Act, 2011, makes provision for the recovery of tax on behalf of foreign governments.
- 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:
There are three ways in which the requests can be submitted, namely –
Contact details are as follows:
For attention of:
Facsimile number: (+27) 102081594
Email address: [email protected]