Section 185 of the Tax Administration Act, 2011, makes provision for the recovery of tax on behalf of foreign governments.
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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
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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: 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 –
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: SARS_EOI@sars.gov.za |
