Tax refunds

It is possible to apply for full or partial tax refunds, if withholding of taxes in accordance to Article 3(3), (6), (7) and (8) of The Income Tax Act was done, also in accordance with a double taxation agreement in force. It is possible to apply simultaneously for either exemption from taxation or reduced taxation, form RSK 5.42 and refund by using form RSK 5.43.

The following applies to an application for a refund:

1. An application for a refund of withholding taxes has to be submitted to RSK on form RSK 5.43. Special care shall be taken to complete all items of the form, 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. If the applicant has already been assigned a unique certificate number for tax exemption or reduced taxation, it is sufficient to state the license number in box 18 on form RSK 5.43. Confirmation from the foreign tax authorities is not necessary if a license for tax exemption was previously issued.
3. Copy of the invoice(s) shall be enclosed with a tax refund application.
4. Note that it is possible to request that the refund will be deposited in a bank account of the applicant. To get the refund deposit in bank boxes 14 to 18 in the form has to be filled out.
5. An application for refund shall be submitted within four years of the date payment was made.

Effective agreements are here.

Form RSK 5.43

Form RSK 5.42