This article provides the mechanism for a Taxable Person to recover any Withholding Tax (WHT) that has been deducted from their income. The amount of WHT suffered can be used as a credit to reduce the person's final Corporate Tax liability for the Tax Period. The amount of the credit is capped at the lower of two amounts: the actual WHT deducted or the total Corporate Tax due for the period. If the WHT credit exceeds the Corporate Tax liability, the excess amount is refundable to the Taxable Person.