Value Proposition: The WHT Transactions Register connects the “transaction” to the “payment” and the “certificate” and to the WHT Payable account: Transactions Register → Due Dates & Payment Tracking → Certificates Tracker → Rollforward + GL Tie-out → WHT Period Pack instead of an incomplete register that leads to delayed payments, missing certificates, or unexplained WHT balances in the books.

In 20 Seconds: What Will You Get?

• WHT Transactions Register: A record for each WHT transaction (Vendor/Category/Rate/Tax base/WHT amount/Net).
• Due Dates & Remittance Tracker: Payment/remittance due date + Payment status + Payment reference.
• Certificates Tracker: Tracking the issuance/delivery of WHT certificates to suppliers + Number/Date/Status of dispatch.
• Exceptions Log: Transactions with missing data, uncertain rates, transactions needing correction/approval.
• WHT Payable Rollforward: Opening + Withheld – Remitted ± Adjustments = Closing.
• GL Tie-out: Linking Rollforward with the WHT Payable account(s) in the general ledger.
• WHT Period Pack: A file index for the period (Registers + evidence + sign-off) to be integrated into the Closing Pack.

CTA related to deliverables: Receive Transactions Register + Due Dates + Certificates Tracker and link them to Rollforward + GL Tie-out to explain the WHT payable balance and track payments and certificates.

Suitable For

• AP Accountant wants a single list showing: What is subject to WHT? What has been paid to the vendor? What remains for tax?
• Tax/WHT Accountant wants to track payment deadlines and prepare a period file for the declaration and supplier certificates.
• Financial Controller wants to link WHT payable with clear movements and close Month-End/Year-End discrepancies.

Not Suitable For

• Those without payment data or who do not keep references for transfers/receipts (remittance tracking will be incomplete).
• Those looking for a “rate calculator” only — this product is for tracking after calculation (can be integrated with a WHT calculator).

Without the Register / With the Register (Quick Comparison)

Before Use: 5 Symptoms of WHT Issues

• WHT payable in GL does not match what has been withheld from vendor payments.
• Delay in payment/remittance of WHT due to lack of a clear due date list.
• WHT certificates requested from vendors with no way to know if they were issued or for which period.
• WHT transactions “fall through the cracks” because entries are made from multiple files/people without a unified record.
• At Month-End/Year-End, there is no file linking the transaction to the entry, proof of payment, and certificate.

WHT Tracker: Implementation Method (3 Steps Without Gaps)

Step 1: Preparation and Report Gathering

• Extract AP Payments or Vendor Payments report for the period + any WHT deduction report if available.
• Extract the movement/balance of the WHT Payable account from GL for the period (Opening/Movements/Closing).
• Prepare a list of vendors/categories (Vendor WHT profile) or link it from your current files.

Step 2: Update the Register + Track Payments + Certificates

• Record each WHT transaction in the Transactions Register with invoice/payment reference.
• Update Due Dates & Remittance: Payment/remittance date + bank reference/receipt + payment status.
• Update Certificates Tracker: Was a certificate issued? Date of issuance/sending/method of sending + saved PDF copy.

Step 3: Rollforward + GL Tie-out + Period Pack

• Update WHT Payable Rollforward and link it to the GL account (Tie-out) and explain any discrepancies in the Exceptions Log.
• Compile Period Summary by vendor/category/period to facilitate declaration preparation.
• Produce WHT Period Pack: Registers + tie-out + proofs + certificates + sign-off as a final archivable copy.

Product Components (Clear Inventory)

1. Transactions Register (WHT Transactions Register)
   • Practical Purpose: Consolidate all WHT transactions in a single file filterable by vendor/period/category.
   • When to Use: With each payment or weekly/monthly compilation before closing.
   • Resulting Evidence: Transactions register linking WHT to reference (Invoice/Payment/PO).
2. Due Dates & Remittance Tracker (Due Dates Tracker)
   • Practical Purpose: Manage WHT payment deadlines and document payment status and remittance/reference.
   • When to Use: Before payment due date and during closing period to finalize the balance.
   • Resulting Evidence: List of due dates with status proving what has been paid and what has not.
3. Certificates Tracker (Certificates Tracker)
   • Practical Purpose: Know the status of each supplier’s certificate for each period: Was it issued? Was it sent? Where is the copy?
   • When to Use: After payment/declaration and upon vendor request.
   • Resulting Evidence: Certificates register that summarizes vendor support and prevents loss of copies.
4. Exceptions Log (Exceptions Log)
   • Practical Purpose: Record transactions with missing data/uncertain rates/tie-out discrepancies and closing plan.
   • When to Use: During closing or when discrepancies between the register and GL are discovered.
   • Resulting Evidence: Exceptions register with owner and closing date and approval of exceptions when needed.
5. WHT Payable Rollforward (WHT Payable Rollforward)
   • Practical Purpose: Explain the WHT payable balance with movements instead of an unclear final number.
   • When to Use: Monthly and within Year-End to confirm and explain the balance.
   • Resulting Evidence: Rollforward linking withholding/remittance/adjustments to the final balance.
6. GL Tie-out Sheet (GL Tie-out Sheet)
   • Practical Purpose: Link Rollforward to GL account and show discrepancies if any with explanations.
   • When to Use: At Month-End and before preparing the declaration/annual submission.
   • Resulting Evidence: Tie-out sheet that can be included in the Closing Pack.
7. WHT Period Pack Index + Sign-off (Pack Index and Sign-off)
   • Practical Purpose: Finalize the period copy and deliver it: What files? What attachments? Who reviewed and approved?
   • When to Use: When closing the tax period and archiving the WHT file.
   • Resulting Evidence: Pack index + sign-off proving the reference copy for the period.

CTA related to deliverables: Due dates tracker + Certificates tracker + Rollforward to reduce delays and explain the WHT payable balance.

What Should Be Included in the Delivery?

• 01 – Transactions Register: WHT Transactions Register for the period/year with references to invoices/payments.
• 02 – Payments Evidence: Vendor payments report (AP payments) + any documented deductions.
• 03 – Remittance Evidence: Evidence of WHT payment/remittance (receipts/transfers/reference) linked to each period.
• 04 – Due Dates Tracker: Schedule of due dates and status and reference (Paid/Unpaid/Partially paid) for each item.
• 05 – Certificates Folder: Folder of WHT certificates (PDF) by vendor/period + linked to Certificates tracker.
• 06 – Certificates Tracker: Certificates register (Issued/Sent/Date/Method/Attachment link).
• 07 – WHT Payable Rollforward: Movement of the account for the period + explanation of the final balance.
• 08 – GL Evidence: GL report for the WHT payable account(s) (Opening/Movements/Closing).
• 09 – GL Tie-out: Tie-out of rollforward with GL + clarification of any discrepancies and exceptions log.
• 10 – Period Summary: Summary of the period by vendor/category for declaration preparation.
• 11 – Pack Index & Sign-off: Delivery index + reference copy + who reviewed/approved + approval date.

After Implementation (Two Key Points)

• Operational Outcome for the Team: WHT is managed as a complete cycle: Transaction → Deduction → Payment Due Date → Payment → Certificate, instead of fragmented tracking causing delays or document loss.
• Control/Audit Outcome (Evidence & Traceability): Every WHT amount can be traced back to (transaction) and (payment reference) and (certificate) and (account movement in GL) within a single period file.

FAQ — Questions Before Purchase

Is this product an alternative to a WHT calculator?

No. This Tracker is for managing and tracking WHT transactions after calculation. It can be used standalone if you have calculations from an ERP or another calculator, but it complements a WHT calculator excellently.

Is it suitable for any accounting system?

Yes, as long as you can extract a vendor payments report and the movement of the WHT payable account from GL, and you can save payment and certificate attachments.

How does it help with WHT payment deadlines?

It provides a due dates tracker with payment status and payment reference, and transactions can be sorted by “Due/Overdue/Paid.” The exact deadlines depend on your country’s rules and your company’s policy.

Does it support the issuance of supplier certificates?

It does not automatically issue certificates, but it tracks them: Were they issued? When? With what number/reference? And where is the PDF copy?

What is the minimum data required to get started?

A register of WHT transactions (Vendor/Amount/Rate/WHT) + tax payment data (Reference/Date) + balance/movement of WHT payable from GL.

Is it suitable for multi-branch companies?

Yes. You can add a branch/Cost center field in the register and extract summaries by branch and link them to GL if accounts/dimensions support that.

Does it produce a ready-to-deliver file at Year-End?

Yes, through the Period pack index + sign-off: Transactions for the year/period + payment proofs + certificates + rollforward + tie-out.

How does it link with the Closing Pack?

The WHT pack is included as part of the closing documentation: Reconciliations + Rollforward + Logs + Evidence, linking it to Adjusted TB and JE log (if there are adjustment entries).

Ready to Close WHT: Transactions + Payments + Certificates + GL?

You will receive: Transactions register + due dates + certificates tracker + rollforward + GL tie-out + pack index to manage WHT as a complete cycle and link it to the books.