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When the Foreign Tax Withheld (FTW001) form has to be submitted to SARS for the section 6quin rebate

29 October 2014   (0 Comments)
Posted by: Author: SAIT Technical
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Author: SAIT Technical

Q: A client in South Africa provides services to foreigners who visit South Africa. One of her clients is a foreign company in a country that does not have a Double Tax Agreement (DTA) with RSA. That foreign company had to withhold tax from the amounts paid to my client as per the tax laws in that country.

We will now have to submit the Foreign Tax Withheld (FTW001) form each time withholding tax has been deducted in order to claim the Section 6quin rebate at the end of the financial year.

My questions are as follows:

When does the FTW001 form have to be submitted and when must SARS to inform us whether the withholding tax will be allowed to be deducted?

A: In response to your first question, section 6quin(3A) states that the FTW01 form must be submitted to SARS within 60 days from the date on which that amount of foreign tax is withheld.

Regarding your second question, SARS will only provide feedback on assessment when the IT14 is submitted.

Disclaimer: Nothing in this query and answer should be construed as constituting tax advice or a tax opinion. An expert should be consulted for advice based on the facts and circumstances of each transaction/case. Even though great care has been taken to ensure the accuracy of the answer, SAIT do not accept any responsibility for consequences of decisions taken based on this query and answer. It remains your own responsibility to consult the relevant primary resources when taking a decision.



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