What must be done to remit your withholding tax (WHT)?

A withholding tax is a tax deducted as source. That is, it is deducted from your payments at source by the person making the payments before the balance is paid to you. After deducting, the law requires the person (corporate body) making the deduction to remit to the relevant tax authority.
Now, how do you remit, assuming you are the person making the deductions?
To remit, take these steps
1) Get the TIN no. of the people or corporate bodies you deduct their WHT
2) Prepare a schedule of deduction and remittance
3) The schedule will carry your (company) name and TIN number.
4) The schedule will state the period covered, e.g 1st March, 2018 to 31st March, 2018
5) The schedule will show the name, address and TIN of those, whose tax you are remitting
6) The schedule will also show the nature of the contract or business upon which WHT is deducted
7) Also to be shown in the schedule is the total contract amount, WHT percentage and WHT amount
8) The total of all the deductions will be shown
9) Attach evidence of payment of the total WHT deducted including the e-ticket
10) Present the schedule and the evidence of payment to the relevant tax authority.
11) Finally you are issued credit notes for all the persons or companies in the schedule
12) You are expected to give this credit notes to those that suffered the deductions