Revenue Claim From Or On Behalf Of Certain Non-Resident Persons For Refund Of Dwt
Download a blank fillable Revenue Claim From Or On Behalf Of Certain Non-Resident Persons For Refund Of Dwt in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Revenue Claim From Or On Behalf Of Certain Non-Resident Persons For Refund Of Dwt with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4Claim for refund of Dividend Withholding Tax (DWT)
Chapter 8A, Part 6 Taxes Consolidation Act , 1997 as amended
PLEASE READ THESE NOTES
This form may be used by persons who are entitled to receive relevant distributions from Irish
companies without the deduction of DWT but have not applied for exemption at source or are excluded
from applying for exemption at source as the shares are held in the name of a nominee that is not a qualifying
intermediary. Such persons include individuals, companies and a body of persons (not being a company) who are
qualifying non-residents. It may also be used by persons who are not entitled to receive relevant distributions
from Irish companies without the deduction of DWT, but may claim a refund of the DWT, under the terms of
a Double Taxation Agreement (DTA). A list of the countries with which Ireland has a DTA is available on the
Revenue website at
The following documentation must support a claim for DWT
1.
A completed claim form
2.
Original dividend vouchers
Where the shares form part of a block holding the original Block Voucher and a breakdown of the
beneficial owners should be forwarded to this office by the custodian. The corresponding subsidiary tax
certificate(s) issued to the claimant by the custodian should accompany this claim.
3.
Power of attorney or a letter of authorisation if the claim form is signed on behalf of a claimant
4.
A nominee statement if the shares are held in a nominee capacity on behalf of the beneficial owner
5.
If claiming under Option A or B a copy of the relevant section of the completed and certified CNRF
issued in order for the claimant to obtain an exemption from DWT.
6.
If claiming under Option C the relevant section on the claim form must be certified by the claim
ant’s tax authority
Copies of certification from the completed CNRF, ( Note 5 above) must include the following:-
●
If the certificate of residence cannot be completed by the tax authority, a letter, translated into
English, confirming residence can be submitted in lieu from that tax authority. In the case of claimants
resident in the United States, we will accept Form 6166, issued by the US Internal Revenue Service. The
certificate of residence must state the earliest year for which the DWT is being reclaimed.
●
any auditors’ certificates issued as part of the CNRF in relation to the claimant (where the
claimant is a non-resident company); or
●
any trustees’ certificates issued as part of the CNRF in relation to the claimant (where the
claimant is a non-resident trust); or
●
any certification issued by the Revenue Commissioners as part of the CNRF.
The above certificates are valid for the period from the date of issue until 31 December in the fifth tax
year from the year in which the certificate issued. While the certificates remain valid, it is only
necessary to submit them in support of the first DWT refund claim. When the certificates lapse, it will be
necessary to submit fresh certificates in support of the first refund claim after they become invalid.
Claims for repayment of DWT may be made in the same year as the tax has been withheld. However
claims must be received within 4 years from the end of the calendar year in which the tax was
deducted (Section 17 Finance Act 2003), e.g. tax deducted on a distribution paid on 5 May 2005, claim
must be submitted no later than 31 December 2009.
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Legal