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I am a beneficiary of a 25% share in a USA ROTH IRA that has been in existence for more than 5 years and is part of a USA deceased family member and citizen estate. I am a resident, taxpayer and citizen of South Africa.

Please could you kindly advise if my once-off distribution payment of the ROTH IRA is subject to any USA withholding tax percentage to add on the W8-BEN form.
Section II of W8-BEN form

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