An individual is allowed a tax credit for any WHT suffered on various payments. However, where WHT is a final tax, no tax credit is granted.
If at any time the tax withheld exceeds the tax liability assessed, the excess may be offset against any other tax liability or received as a refund from the authorities.
Provisional tax credit
An individual is entitled to tax credits for any provisional tax paid during a year of income. In cases where the provisional tax paid exceeds the tax liability for the year and there are no other liabilities against which excess tax can be offset, an individual is entitled to a refund of this tax.