30 May 2025 – Effective 25 April 2025, clients are encouraged to submit Withholding Tax on Royalties (WTR01) declaration forms, along with supporting documents, via the SARS Online Query System (SOQS) on the SARS website.
Taxpayers who still prefer to use email may continue to do so via the relevant mailboxes for the Large Business & International (LBI) and High Wealth Individual Taxpayer (HWI) segments.
Updated guide: GEN-WTR-01-G01 – Withholding Tax on Royalties Return (WTR01) – External Guide
