FAQ: What if the Withholding Tax on Royalties Declaration (WTRD) isn’t sent in time?

If the foreign person doesn’t send the Withholding Tax on Royalties Declaration (WTRD), for either an exemption or a reduced rate, before payment of the royalty is made, they have three years in which correct this and re-submit to SARS. A refund may be claimed for the additional amount of tax paid, if needed.