SARS updates guide for Withholding Tax on Royalties (WTR01), effective 30 May 2025. Includes filing, payment, and refund processes, with references to the Income Tax Act. Email submissions remain open for LBI and HWI taxpayers.
The South African Revenue Service (SARS) has issued an updated guide for the Withholding Tax on Royalties Return (WTR01). This revision is effective from 30 May 2025.
This guide provides guidelines regarding the completion of the Withholding Tax on Royalties return (WTR01), how to make payment on eFiling and apply for a refund using the Rev16 form.
- i) Please note that any reference to a section in this guide, unless otherwise specified, refers to a section of the Income Tax Act No. 58 of 1962 (the Act).
- ii) Where reference is made to an Act other than the Income Tax Act, it will be specified.
iii) Any reference to a paragraph in this guide, unless otherwise specified, refers to the Section 49A to 49H to the Act and must be read in conjunction with Interpretation Note 116 on Withholding Tax on Royalties.
Taxpayers who choose to communicate by email can still do so through the designated mailboxes for the Large Business & International (LBI) and High Wealth Individual (HWI) taxpayer groups.
