RO instructions: vouchers showing royalty payments
The table below tells you when and how to confirm vouchers which show royalty payments.
Some vouchers may be confirmed after repayment. See RM4190.
|R185 showing mining or patent royalties||Always confirm the voucher if it shows mining or patent royalties. After every repayment send the R185 with a form R36 to the payer’s GCD.|
|Certificates of deduction of Income Tax from copyright royalties paid to owners abroad||Always confirm the voucher if it shows copyright royalties paid to owners abroad.|
|After every repayment send the certificate with a covering form R36 to the District which makes the assessment under ICTA88\S349.|