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 |
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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: By Post EC Oliver By Facsimile For attention of: EC Oliver Competent Authority SARS Facsimile number: (+27) 102081594 By email Email address: [email protected] |