Value Proposition: The WHT Return preparation template links “Period Data” to “Return Number” and “WHT Payable Account” in the books: Transactions Register → Period Summary → Rollforward + GL Tie-out → Filing Checklist → WHT Filing Pack (Final) before submission instead of submitting an unlinked number to the general ledger movement or without a period evidence file.

In 20 Seconds: What Will You Get?

• WHT Filing Checklist: A pre-submission checklist (Completeness/Accuracy/Approvals/Evidence).
• Return Build Sheet: Building the return number from the period transactions register (By category/rate/vendor if needed).
• Period Summary: Period summary: Total tax base + WHT + Net supplier payments.
• WHT Payable Rollforward: Movement of the WHT payable account for the period and linking it to what was withheld and what was paid.
• GL Tie-out: Matching the return number with the WHT accounts movement in GL and explaining discrepancies (Timing/Adjustments).
• Payments & Remittance Log: WHT payment/transfer log with reference and date.
• Evidence Index: An index of evidence linking each number/summary to its source (Register/GL/Payment proof).

CTA linked to deliverables: Receive Return build + Filing checklist + GL tie-out to prepare the WHT return with a period evidence file (Filing Pack) and link it to the WHT payable account.

Suitable For

• Tax/WHT Accountant responsible for compiling numbers and preparing the return with an evidence file.
• AP Supervisor wanting to ensure that all WHT transactions related to suppliers are included in the return.
• Financial Controller wanting to match the return with GL and close WHT payable within Month-End/Year-End.

Not Suitable For

• Those without a WHT transactions register or unable to extract WHT payable account movement from GL (tie-outs will not be complete).
• Those seeking an “exact ready authority form” — the template prepares the return file and evidence, and aligns the fields according to your country’s model.

Without the Template / With the Template (Quick Comparison)

Before Use: 5 Symptoms to Watch for Before Submitting WHT

• Numbers are manually compiled from AP/Excel with no unified transactions register for the period.
• The return number does not match WHT payable in GL and there is no explanation for discrepancies (Timing/Adjustments).
• Tax payment proofs exist but are not linked to specific periods/transactions.
• The return is submitted without a checklist, potentially missing essential approvals or attachments.
• At Year-End, there is no “Return File” that includes: register + tie-out + payments + sign-off.

WHT Return Preparation: Application Method (3 Steps Without Gaps)

Step 1: Preparation and Report Collection

• Extract WHT Transactions Register for the period (from ERP or WHT tracker/calculator).
• Extract WHT Payable account movement from GL for the period (Opening/Movements/Closing).
• Compile Payments/Remittance Proofs for the tax (transfer reference/receipt/gateway) by period.

Step 2: Build the Return + Matching + JE/Adjustments (if needed)

• Build the return number in Return build sheet from the register by required categories/rates.
• Update WHT payable rollforward then perform GL tie-out between (Withheld/Remitted) and GL.
• Record any discrepancies in Variance/Exceptions log and determine if they require Adjustment JE or are merely documented timing differences.

Step 3: Filing Checklist + Evidence Index + Pack (Final)

• Close the WHT filing checklist: data completeness + approvals + linking evidence.
• Prepare Evidence index and index files (Register/GL/Payments/Certificates if needed).
• Compile the WHT Filing Pack and finalize the reference copy (Version/Date/Reviewer/Approver) before submission.

Product Components (Clear Inventory)

1. WHT Filing Checklist (Pre-submission Checklist)
   • Practical Purpose: Prevent submission of a return without complete data/evidence/approvals.
   • When Used: Immediately before submission + when archiving the period file.
   • Resulting Evidence: Completed checklist proving the review steps.
2. Return Build Sheet (Building the Return Number)
   • Practical Purpose: Compile WHT for the period by required categories/rates from a single transactions register.
   • When Used: For each filing period after closing AP/Payments transactions.
   • Resulting Evidence: A build sheet showing where each number in the return came from.
3. Period Summary (Period Summary)
   • Practical Purpose: Present period totals (Tax base/WHT/Net) and facilitate internal review.
   • When Used: Before submission and when discussing numbers with the financial manager.
   • Resulting Evidence: A summary that can be compared with previous periods or AP reports.
4. WHT Payable Rollforward (Account Movement)
   • Practical Purpose: Explain the WHT payable balance and identify: withheld during the period + remitted + adjustments.
   • When Used: Monthly within closing + for each filing period before submission.
   • Resulting Evidence: A rollforward explaining the final balance instead of discrepancies between AP and GL.
5. GL Tie-out Sheet (Matching with Books)
   • Practical Purpose: Link rollforward to GL accounts and show/explain discrepancies before submission.
   • When Used: Before approving the return + at Year-End.
   • Resulting Evidence: A tie-out sheet ready to be included in the Closing Pack.
6. Payments/Remittance Log (Payment Log)
   • Practical Purpose: Document what has been paid for tax during the period with payment reference and link it to the period/transactions.
   • When Used: At payment + when preparing rollforward.
   • Resulting Evidence: A payment log linking transfers to account movement and the return.
7. Variance/Exceptions Log (Discrepancies Log)
   • Practical Purpose: Record timing/classification discrepancies/missing transactions and closure plan (JE/Correction/Documentation).
   • When Used: During tie-out and before submission.
   • Resulting Evidence: A log explaining “why” there is a discrepancy and “what was done.”
8. Evidence Index + Pack Index + Sign-off (Indexing and Approval)
   • Practical Purpose: Organize the evidence file for the period and finalize the version before submission.
   • When Used: After closing numbers and before submission, then for annual archiving.
   • Resulting Evidence: Evidence index + sign-off proving the reference copy and reducing “source?” questions.

CTA linked to deliverables: Rollforward + GL tie-out + Checklist + Evidence index to prepare the WHT return with evidence file and approval.

What Should Be Included in the Delivery?

• 01 – WHT Register: Period transactions register (Vendor/Category/Rate/Base/WHT/Net) with invoice/payment references.
• 02 – Return Build: Return build sheet by required categories/rates + PDF copy/snapshot of the return (Draft/Final) if available.
• 03 – Period Summary: Period summary and totals for review.
• 04 – GL Evidence: GL report for WHT payable account(s) (Opening/Movements/Closing) for the period.
• 05 – Rollforward: WHT payable movement linking withheld/remitted/adjustments to the final balance.
• 06 – GL Tie-out: Matching rollforward with GL + explaining any discrepancies.
• 07 – Payments/Remittance Proofs: Receipts/transfers/payment gateway references for tax + payment log linking them to the period.
• 08 – Variance/Exceptions Log: Discrepancies log with closure status (JE/Correction/Documenting timing differences).
• 09 – Approvals: Internal approvals (Reviewer/Approver) on the return number before submission.
• 10 – Evidence Index & Pack Index: An index linking each file/attachment to its source + organized folder labeling.
• 11 – Filing Checklist & Sign-off: Completed checklist + sign-off page for the final version (Version/Date).

After Application (Two Points Only)

• Operational Outcome for the Team: Preparing the return becomes a standardized process: Register → Build → Tie-out → Checklist → Pack, instead of late compilation and repeated adjustments before submission.
• Control/Audit Outcome (Evidence & Traceability): The return number is linked to the movement of WHT payable in GL and payment proofs, with a period evidence file available for review or objection.

FAQ — Questions Before Purchase

Is this product the “authority form” for submitting the return?

No. It is a Workpaper for preparing numbers, matching, and evidence before submission. You enter the results into the authority form/gateway according to your country.

Is it suitable for any country or just Saudi Arabia?

The structure is suitable for any WHT filing. If you are specifically targeting Saudi Arabia, you will align the return categories and rates according to your internal regulations, but the methodology (Register → Tie-out → Pack) remains the same.

What is the difference between it and the WHT Tracker?

The Tracker monitors transactions, payments, and certificates throughout the period. This product focuses on preparing the return and completing tie-out and evidence file for the period before submission. They can be used together: Tracker → Filing template.

Is a WHT calculator required?

Not necessarily if your system calculates WHT or you have a ready transactions register. The important thing is to have a reviewable register and link it to the WHT payable account in GL.

What is the minimum data required to get started?

WHT transactions register for the period + WHT payable movement in GL + payment/transfer proofs. Without these, the rollforward/tie-out will not be complete.

How do I handle timing discrepancies between withholding and remittance?

They are documented in the rollforward: withheld during the period versus remitted during the same period, and any difference is recorded as an outstanding balance (Closing) with an explanation in the Exceptions log.

Does it include supplier certificates?

It includes an Evidence/Index that can save and link certificates if they are part of your period file, but daily tracking of certificate issuance is better done through the WHT tracker.

Can it be included in the Closing Pack?

Yes. The return file (rollforward + tie-out + evidence) is kept within the closing evidence, especially at Year-End to explain WHT payable balances.

Ready to Submit WHT After Tie-out on the Books?

You will receive: Return build + filing checklist + rollforward + GL tie-out + evidence index + sign-off to prepare the Withholding Tax return and link it to the WHT payable account and a period evidence file.