FAQ – Where can I find examples of the format for the beneficial owner declaration and undertaking forms for exemption and reduced rates?

Refer to Annexure G of the BRSification (BRS) for examples of the required “declaration” and “undertaking” forms for both exemptions and reduced rates as published on the SARS website. Please note that SARS has not issued the actual form to be used but has prescribed the required wording and minimum information to be provided. Companies / regulated intermediaries have to prepare their own forms (for both exemptions and reduced rates) which should incorporate at least the prescribed wording and required information as provided in Annexure G.”

Note: The prescribed wording in these forms may be updated to incorporate the recent changes made by the Taxation Laws Amendment Act, 2012 (such as the additional exemptions added to section 64F etc).

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