To reduce the administrative burden on taxpayers in complying with elimination of double taxation and prevention of fiscal evasion, the State Revenue Service (SRS) has created a new form in the Electronic Declaration System (EDS) that will facilitate the process of submitting and receiving the Resident Certificate – tax relief application (Certificate). The Certificate must now be applied for electronically through EDS, and not as before in paper form.
When applying for a Certificate, the taxpayer must include:
• information on the payer;
• information on the payee;
• type of income and date on which taxation of payment is requested; and
• scanned/digitised documents.
SRS informs taxpayers through EDS of the decision to approve or reject the application. If approved, the taxpayer receives a statement that includes information about the payee, type of income, country of residence, and period of validity of the Certificate. In addition, for the convenience of taxpayers, an overview of approved Certificates is available in EDS, including all the previously mentioned information.
If taxpayers need more information on the new submission, they can submit questions through EDS or receive personalised service by calling the SRS Helpline, logging on to EDS, and reciting the code that appears on the screen to the SRS consultant.