Tax and SARS knowledge base
Can I submit WTR01 and evidence through SOQS?
Can I submit WTR01 and evidence through SOQS?
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Direct answer
SARS permits WTR01 declarations and supporting documents to be submitted through the SARS Online Query System, SOQS. The current WTR01 guide also identifies stated email and branch alternatives. This submission route is separate from the WTR payment route: payment is made through the eFiling payment process.
If SARS asks for evidence through a specified channel, use that channel and retain the confirmation. A query reference, email sent-item or uploaded document is not proof that a required tax return has been lodged unless SARS's current process says it is.
What this means in practice
File the WTR01, SOQS confirmation, payment proof and retained declaration evidence together in a dated record so a later SARS review can be reconciled without reconstructing the transaction.
The safest way to avoid a missed return is to separate three tasks: filing the return, paying any withholding amount, and responding to a SARS information request. They may have different reference numbers, due dates and channels. Give each task an owner and retain the proof for each one.
SOQS is an authorised WTR01 declaration and document route under the current guide. Use the current SARS instruction for the return and retain evidence of submission. Keep payment separate and use the eFiling payment process for WTR payment.
Step-by-step
- Identify the tax period, royalty payment, payer and recipient.
- Confirm that a WTR01 is required and use the current SARS WTR01 guide to identify the prescribed process.
- Prepare the return from the executed contract, invoices, bank payment and withholding calculation.
- Submit the WTR01 declaration and supporting documents through SOQS, or use the stated email or branch alternative in the current guide, and retain confirmation.
- Pay WTR through the eFiling payment process with the correct reference, then retain payment proof.
- Obtain WTRD from the foreign recipient before reduced treatment and retain it with the withholding agent; provide it to SARS only if requested on review.
- Reconcile the SOQS submission confirmation and eFiling payment evidence to the return file.
Documents and records to keep
- WTR01 return and filing confirmation.
- Payment reference and bank proof.
- Contract, invoice, declaration and rate calculation.
- SOQS query reference and correspondence, if used.
Important limits and exceptions
Electronic channels and screen labels can change. Check SARS immediately before filing, particularly if the return is close to a deadline or a system message conflicts with prior instructions.
When to get tailored advice
Get help if a return is overdue, the payment may not be a royalty, a treaty rate is claimed, SARS rejected an upload, or the taxpayer cannot access the normal return channel.