How do I file Income Tax Return if I Have a Withholding Tax Certificate?

WHT is levied at varying rates (3% to 30%) on a range of payments to residents and non- residents. Resident WHT is either a final tax or creditable against Income Tax. Non-resident WHT is a final tax.

Resident WHT on the following is a final Tax

1.Divindeds (Qualifying)

2.Interest (Qualifying)

3.Pension

Where the tax withheld was not final, you will have to prepare books of accounts i.e. a summary of incomes and expenses

The profit should be subjected to the relevant tax rates (30%  for Corporates, graduated scale for individuals)

Withholding tax is  utilized as a credit against income tax payable.

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