International Tax
Form 15CA and 15CB: remittance document checklist
The documents and questions to resolve before making a payment to a non-resident or foreign company.
Understand the remittance first
Form selection follows the character and taxability of the remittance. The agreement, invoice, recipient status, place of performance and applicable tax-treaty position should be reviewed before portal filing.
Core documents
- Invoice, agreement and purchase order
- Recipient name, address, country and tax identification number
- Bank remittance request and purpose code
- Tax Residency Certificate and Form 10F, where relevant
- No-PE declaration or other factual declaration, where relevant
- Prior remittances to the same recipient during the year
Internal working
Record the section applied, domestic-law rate, treaty rate if considered, grossing-up clause, foreign currency conversion and the conclusion on withholding. Retain the source documents supporting each factual assumption.