WHT Return Format and Updated WHT Schedules

Department of Inland Revenue has published updated WHT Schedules which are applicable form the Y/A 2019/20 onwards.

WHT Return Format for the Y/A 2019/2020

1. Statement of Withholding Tax – Y/A 2019/2020
2. Guidelines to Fill the Statement of Withholding Tax
3. Schedules to Withholding Tax Return

Original Schedules

1. Schedule 1 – Withholding Tax Deduction from Interest / Discount
2. Schedule 2A – Withholding Tax on Payments to Resident under Section 84 & 85
3. Schedule 2B – Withholding Tax on Payments to Non Resident under Section 84 & 85
4. Schedule 3 – Withholding Tax Deduction from Dividend

Amendment Schedules

1. Schedule 1 Amendment – Withholding Tax Deduction from Interest / Discount (Amendment)
2. Schedule 2A Amendment – Withholding Tax on Payments to Non Resident under Section 84 & 85 (Amendment)
3. Schedule 2B Amendment – Withholding Tax on Payments to Non Resident under Section 84 & 85 (Amendment)
4. Schedule 3 Amendment – Withholding Tax Deduction from Dividend (Amendment)
   

WHT Return for the Y/A 2019/2020 was due on 30 April 2020, but due to COVID-19, It has been extended up to 31 December 2020.