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:
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 –
Contact details are as follows:
For attention of:
Facsimile number: (+27) 102081594
Email address: [email protected]