This rule outlines the procedure for government, private incorporated bodies, and individuals to obtain attestation for foreign tax refund forms under Double Taxation Treaties. It specifies the application process and distinct documentation required for individuals, such as a Civil ID copy, and for corporate bodies, like the memorandum of association. The Tax Department is responsible for verifying the submitted information before approving the forms. The rule also provides templates for the mandatory declaration and the detailed tax refund application forms for both persons and companies.