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Section 185 process - assistance in cross-border collections, Content of…
Section 185 process - assistance in cross-border collections
Receive request from foreign jurisdiction :check:
Conserve amount
use section 163 of the TAA - preservation order
Collect taxes
Request response from taxpayer :check:
Taxpayer Admit liability
Taxpayer does nothing
Taxpayer denies
but SARS satisfied that:
the amount is not disputed in other country;
Disputed in other country but solely to delay or frustrate collection of the amount alleged to be due; or
there is a risk of dissipation or concealment of assets by the person,
Notify taxpayer to pay :check:
Failure to pay, collect as if outstanding in SA.
Content of request to collect:
the amount of tax due;
whether the liability for the amount is disputed in terms of the laws of the other country;
if the liability for the amount is so disputed, whether such dispute has been entered into solely to delay or frustrate collection of the amount alleged to be due; and
whether there is a risk of dissipation or concealment of assets by the person
Conclusive + prima facie proof