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 requestWhere to send the request

​Requests must be done by submitting the prescribed form:

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
South Africa

By Facsimile
For attention of:
EC Oliver
Competent Authority
Facsimile number: (+27) 102081594
By email

Email address:  [email protected]

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