Revised declarations, overpayments and refunds

When to file a revised return?

Withholding agents may not have their clients’ correct or complete information at the time they withhold the tax. In these cases the withholding agent may need to file a revised return.

How to file a revised return?

The following options may apply:
1. A revised return for WTI may be needed before or after payment has been made:
  • If payment has not been made, then the withholding agent can file a revised return and pay the outstanding amount
  • If payment has already been made, the withholding agent must file the revised return and this may then result in an over or underpayment.
2. For underpayments, the withholding agent only needs to pay the outstanding amount.
3. For overpayments, the withholding agent may ask SARS for the:
  • Overpayment to be allocated to another debt on the WTI account or
  • Overpayment to be allocated to another tax e.g. income tax or
  • Overpayment to be refunded.
Withholding agents that have further obligations for WTI (i.e. withholding agents that expect to pay interest to parties for which WTI must be withheld) may ask SARS to do any of the above. Withholding agents that do not have further obligations for WTI may ask SARS to allocate the overpayment to another tax e.g. income tax, or ask that the overpayment be refunded.

How to claim a refund?

To ask for the processing of an overpayment the withholding agent must complete the Claim for Refund out of Revenue (REV16) form.  If you need any help with filling in the form you may call the SARS Contact Centre on 0800 00 7277 or go to your nearest SARS branch.
Top tip: Remember you may need to bring the following supporting documents at the branch:
  • Proof of payment which could be either and original receipt or a bank statement
  • A signed letter from the taxpayers/representatives/tax practitioners with full details of the request, including the desired action
  • A power of attorney in the case of representatives/tax practitioners.

How will the refund be paid?

All refunds will be released manually, if approved and paid to the bank account where payment came from. If there is an update on banking details, the current process will have to be followed to change the banking details. The withholding agent needs to keep all supporting documents for the revised declaration.

Need help?

Call the SARS Contact Centre on 0800 00 7277 to help with the processing of a revised return or to ask for account information.

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