Where a CR credit is due, you may give a provisional allowance
but;
The case must not be closed until the payment has been
certified by the South African authorities on Form 745.
You must send the taxpayer two prints of form 745. After
completing the forms the taxpayer must send both copies to the
South African authorities at the address given on the form. One of
these copies is certified and returned to this Office and the other
is retained by the South African authorities. You must check the
certified form against the information you hold on file and allow
the appropriate credit.
If you are uncertain about the amount of credit due, seek advice
from TG
Certification of IHT paid
The South African form Revenue 260 is sent to this Office in
duplicate for certification.
The forms must be checked (it is important that the forms
themselves should not be marked in any way) they and the file must
be sent with a note of any error or omission to TG once all the tax
is assessed and paid. TG will arrange for one copy to be certified
and sent with a schedule of any necessary amendments to the South
African authorities; the other copy is filed. You should notify the
taxpayer’s agents that the certificate has been sent, and
provide them with a copy of any amending schedule.
Where a certificate of tax paid cannot be issued on
application - because the amount of tax has not been finalised and
paid - an explanation should be given to the taxpayer’s
agents, together with a reminder that it is open to them to lodge a
provisional claim for a credit with the South African authorities
(there is a time limit - Article 13). When the case is ripe for
certification the application is referred with the file to TG to
issue the certificate.
If there is any adjustment of tax after a certificate has
been issued the file should again be referred to TG for the issue
of an amending certificate.
