Tax sparing disclosure return
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Tax sparing disclosure return
Form Number: IR486 / Form Code: IR486
About this resource
This return records the income type, source country, treaty provision and credit amount for each tax-sparing claim.
How to use it
Complete one disclosure for the required period, reconcile claims to treaty and income-tax records, retain supporting foreign evidence and sign the declaration.
Related forms and guides
- Individual income tax return guide (IR3G)
- Company tax return guide (IR4GU)
- NRWT payer’s guide (IR291)
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