December 21, 2024
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WHT Returns and Schedules

The Department of Inland Revenue has now published in their website, the Withholding Tax Return, Schedule Templates and Guidelines applicable for the year of assessment 2018/2019, in terms of section 84 and 85 of the Inland Revenue Act No. 24 of 2017 and the Circular No. SEC/2018/06 published on 18 April 2018.

Please find attached Withholding Tax Return, Schedule Templates and Guidelines as specified by the Commissioner General of Inland Revenue.

The key highlights of the withholding tax Return and schedule templates are as follows.

  • Annual Statement of Withholding Tax (WHT Return) will have to be filed manually along with the copy of the acknowledgment received after uploading the schedules via e-Service
  • E-filing of WHT Return will not be available for this year of assessment
  • The WHT Return filed without relevant schedules will not be considered as a duly filed Return
  • The WHT Return is due for filing on or before 30th April 2019
  • The relevant schedules should be filed via e-Service, if the total number of withholdees are more than 20 (who are liable for WHT)
  • The relevant schedules can be filed manually, if the total number of withholdees are equal to or less than 20 (who are liable for WHT)
  • Schedule templates are specified as follows:
    • Schedule 1 – WHT Deduction from Interest / Discount
    • Schedule 2A – WHT on Payments to Residents under Section 84 & 85
    • Schedule 2B – WHT on Payments to Non Residents under Section 84 & 85
    • Schedule 3 – WHT Deduction from Dividend
  • The template for WHT Schedule 5 (Details of WHT not deducted) which is specified by the circular, is not specifically required to be filed as per the guideline. However the requirement has not been removed and hence it is required to be maintained
  • Schedules are required to be converted to “CSV format” and the schedule name should be renamed as below;
    • TIN_WHT_SCHEDULE01_1819_YYYYMMDD_ORIGINAL_V1
  • Schedules are required to be verified using the verification tool
  • Updated schedule verification tool is now available on IRD website
  • Download Link
  • Adjustments of WHT payments (paid in excess) can be made through filing of “Adjustment Schedule” prescribe in the Guideline
  • Subsequent amendments to the original WHT schedules can be made through filing of “Amendment Schedule Templates”

IRD Notice on WHT

WHT Return and Schedules

Guideline for WHT Return and Schedules