WHT Certificates¶
Last reviewed: 2026-04-01 · Nnamdi
Status: Complete
Route: /tax/wht-certificates
1. What is it?¶
WHT Certificates is the module for generating and managing Withholding Tax certificates issued to suppliers. When a business pays a supplier and withholds WHT at source (as required by Nigerian tax law), the business must issue a WHT certificate to the supplier as proof that tax was deducted and will be remitted to NRS. The supplier uses this certificate to claim a WHT credit against their own tax obligations. This page tracks all certificates generated, their issuance status, and the total WHT withheld.
2. How does it work in Finora?¶
2.1 The WHT Certificates page (/tax/wht-certificates)¶
Header: - Heading: "WHT Certificates" - Subtitle: "View and manage withholding tax certificates issued to suppliers" - Generate Certificate button
KPI summary strip (test business):
| Metric | Value |
|---|---|
| Total Certificates | 0 |
| Issued | 0 |
| Total WHT Withheld | ₦0.00 |
| This Year | 0 |
WHT Certificate History table: - Lists all generated certificates - Empty state: "No WHT certificates yet — Generate your first WHT certificate for supplier payments" - Generate First Certificate button in empty state
2.2 Generate WHT Certificate panel¶
Clicking Generate Certificate opens a right-hand panel:
- Heading: "Generate WHT Certificate"
- Subtitle: "Select an expense to generate a WHT certificate for the supplier"
The panel lists expenses that have WHT deducted but no certificate yet issued. Selecting an expense generates a certificate for the supplier on that expense.
If no eligible expenses exist:
- Message: "No eligible expenses — All expenses with WHT already have certificates issued, or there are no expenses with WHT recorded."
- Go to Expenses button — navigates to /expenses to record new expenses with WHT
- Close button
2.3 Certificate record (after generation)¶
Each certificate shows:
| Field | Description |
|---|---|
| Certificate Number | Unique certificate identifier |
| Supplier | Name of the supplier the certificate is issued to |
| Expense | The underlying expense transaction |
| WHT Amount | Amount of tax withheld |
| WHT Rate | Rate applied (e.g., 5%, 10%) |
| Date Issued | Date the certificate was generated |
| Status | Issued / Draft |
3. Business rules & constraints¶
| Rule | Detail |
|---|---|
| Certificates are generated from expenses | Only expenses with WHT deducted can generate certificates |
| One certificate per expense | Each expense with WHT produces one certificate; once issued, it won't appear in the eligible list again |
| WHT must be recorded on the expense | If the expense was recorded without WHT, no certificate can be generated — the expense must be re-recorded or edited |
| Certificates are for suppliers (payees) | The business issues certificates to its suppliers; certificates received FROM customers are tracked separately (via WHT credits on Tax Reports) |
| Total WHT Withheld = sum of all certificates | The KPI reflects the cumulative WHT the business has deducted from supplier payments |
4. Nigerian regulatory context¶
WHT certificate obligation¶
Under Nigerian tax law, any person (including a company) who deducts WHT from a payment is required to: 1. Remit the WHT to NRS (or SIRS for state taxes) within 21 days of the month following deduction 2. Issue a WHT certificate to the payee (supplier) as proof of deduction
The certificate is the supplier's evidence that tax was deducted — they use it to claim a WHT credit against their own tax liability or to request a refund from NRS.
WHT rates (NTA 2025)¶
| Payment Type | Rate (Companies) | Rate (Individuals) |
|---|---|---|
| Professional/consultancy fees | 10% | 5% |
| Contractor payments | 5% | 5% |
| Rent | 10% | 10% |
| Dividends | 10% | 10% |
| Interest | 10% | 10% |
| Commission | 10% | 5% |
| Directors' fees | 10% | 10% |
Startup WHT rate: Professional fees paid to startups attract 5% WHT (reduced from 10%) under NTA 2025 incentives.
Consequence of not issuing certificates¶
- The supplier cannot claim their WHT credit without the certificate
- NRS may penalise the deducting company for failing to issue certificates
- Auditors will flag missing WHT certificates during compliance reviews
5. Common customer questions¶
Q: "I paid a supplier but didn't deduct WHT. Do I need a certificate?"
If no WHT was deducted, no certificate is needed. However, depending on the payment type and amount, you may have been required to deduct WHT. Check the WHT rate table above — professional fees, rent, and contractor payments typically require WHT deduction.
Q: "The Generate Certificate panel says 'No eligible expenses.' Why?"
Either: (a) all expenses with WHT already have certificates issued, or (b) no expenses have been recorded with WHT. Go to Expenses and ensure WHT is included when recording supplier payments. If WHT was omitted on an existing expense, edit the expense to add it.
Q: "My supplier is asking for a WHT certificate. How do I issue one?"
Record the expense with the correct WHT rate in the Expenses module. Then come to WHT Certificates and click Generate Certificate — the expense will appear in the eligible list. Select it to generate and issue the certificate.
Q: "What's the difference between WHT Certificates and WHT Returns?"
WHT Certificates are individual documents issued to each supplier. WHT Returns is the monthly return filed with NRS summarising all WHT deducted during the month — it includes a schedule of all payees and the certificates issued. Both are required for full WHT compliance.
Q: "I have WHT credits showing on Tax Reports. Where did those come from?"
WHT credits are the opposite side — they represent WHT deducted from YOUR invoices by your customers. Those customers should have issued WHT certificates to you. Your WHT credits are tracked on the Tax Reports page and can be offset against your own WHT obligations or claimed as a refund from NRS.
6. Known edge cases¶
Test business shows 0 certificates¶
The COA Test School Academy has no expenses with WHT recorded, so no certificates can be generated. The "No eligible expenses" message appears when clicking Generate Certificate. Businesses with supplier payments (professional fees, rent, contractor work) will see eligible expenses.
Certificate without corresponding WHT return¶
A certificate can be generated without a WHT return being filed for that month. The certificate is a document for the supplier; the return is the filing to NRS. Both should be completed, but they are independent actions in Finora.
7. Escalation trigger¶
Escalate to Tier 3 (Founder) if: - A generated certificate shows incorrect WHT amounts - Certificates are not appearing after generation
Escalate to Tier 2 (Support Lead) if: - Customer needs to edit or void an issued certificate - Customer is unsure which WHT rate applies to a specific payment type - Customer needs to bulk-generate certificates for multiple expenses
8. Last reviewed¶
2026-04-01 — Nnamdi. Verified against production. WHT Certificates page for COA Test School Academy: Total Certificates 0 / Issued 0 / Total WHT Withheld ₦0.00 / This Year 0. Empty state: "No WHT certificates yet." Generate Certificate panel captured: "Select an expense to generate a WHT certificate for the supplier" / "No eligible expenses" / "Go to Expenses" button / Close button. WHT Certificate History section confirmed.