Tax refunds

If an exemption or a partial relief, according to a Double Taxation Agreement, has been accepted, but tax has been withheld, an application for a refund can be submitted.

It is possible to apply for exemption/partial relief and a refund at the same time, but both forms must be submitted.

Application for a refund 

  1. An application for a refund of withholding taxes has to be submitted to RSK on form RSK 5.43. It is important the form is completed, as described in the directions on the form. A foreign party with limited tax liability considering itself eligible for a refund shall complete and sign the application.
  2. Copy of invoice(s) shall be enclosed with a tax refund application.
  3. Note that it is only possible to request that the refund will be deposited in a bank account of the applicant.
  4. An application for refund shall be submitted within six years of the date payment was made.