TAXES (FOREIGN Clause Samples

TAXES (FOREIGN. 3.1 All amounts payable in terms of this Contract exclude VAT, but are inclusive of all other costs and no contributions, levies, imposts, duties or the like. 3.2 Except as otherwise provided in this Contract, Consultant shall assume full and exclusive liability for payment of all corporate taxes, personal income taxes, payroll taxes and turnover taxes, and other direct and indirect taxes, currently in place and being applied at the time of entering into this Contract, as may be imposed on Consultant, in South Africa or the country of Consultant's registration, which directly result from the carrying out of the Service by Consultant. The Consultant hereby indemnifies and holds PetroSA harmless from and against any and all claims and demands with respect to taxes that the Consultant is responsible for, pursuant to this clause 3. Where, under the provisions of any laws, regulations or directives for the time being in force and being applied at the time of entering into this Contract in the country of operations, PetroSA is required to deduct any amount or rate, whether as tax or however called, PetroSA shall after notifying the Consultant in writing, deduct the specified amount or rate in accordance with the provisions of the relevant laws or regulations providing for the deduction. 3.3 As soon as PetroSA is in possession of the receipt from the relevant authority PetroSA shall hand over to the Consultant receipts evidencing payment of such withholdings. PetroSA shall obtain such receipts as soon as possible. Where Consultant claims to be exempted from any statutory deductions, they shall inform PetroSA and provide any necessary documentation to support their case, including a certificate of exemption from the relevant authority. In the event that PetroSA withholds an excess of the amount required by law, or if the receipts are not made available to the Consultant, PetroSA will pay any additional taxes penalties and interest assessed on Consultant, based on income for which taxes have already been paid. The additional taxes and penalties payable by PetroSA shall be limited to the amount withheld by the PetroSA. 3.4 It is recommended that the Consultant engage expert tax advisory services in terms of its tax compliance obligations and the possibility of double taxation relief. 3.5 The Consultant will remain responsible for its own tax compliance obligations such as registration for and the filing to statutory returns, in addition to claiming any credit to whi...