The South African Revenue Service (SARS) has published an updated guide, Withholding Tax on Royalties Return (WTR01), dated 30 May 2025. The guide covers the completion of WTR01, how to make payments, and how to apply for a refund using the Rev16 form. It has been updated considering recent changes in return submission. As explained by SARS, effective 25 April 2025, taxpayers are encouraged to submit WTR01 declaration forms, along with supporting documents, via the SARS Online Query System o…