Withholding tax (WHT)

A tool to properly manage the due diligence obligation

How does WHT Navigator work

WHT Navigator is a digital tool developed by PwC that will help you maintain the due diligence as required by the new Certification process. It helps to effectively gather required information from counterparties. It can be used by both the withholding tax remitters and the taxpayers.

New functionalities


Extended main menu

After logging in, a list of forms with the most significant information is displayed.


Client groups

The tool allows filtering forms for specific clients.



The tool sends messages about the expiry of the document's validity.


Forms management

The tool allows you to save, open and edit an existing form, as well as delete forms.



The tool is divided into modules that allow it to be adapted to any specific situation of the tax remitter or the taxpayer.

Verification of services

In terms of the obligation to collect withholding tax. The tool includes the catalog of intangible services

BO statement

The tool helps to generate a beneficial owner statement tailored to the situation of both the tax remitter and the taxpayer.

Preparation of documentation

The tool helps to gather all the documents needed to demonstrate due diligence procedures.

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Extended main menu

After logging in, a list of forms with the most significant information is displayed.

Transferred income

The tool also allows checking whether a particular payment is subject to the obligation of settling the tax on transferred income, and if so, whether it is possible to qualify for an exemption (through the assessment of the actual business activities of the contractor).

One-time Compliance Test

The tool provides the opportunity for a quick, one-time test of the applied due diligence approach under a limited license granted for a week.

Free PwC Knowledge Base

The tool enables easy access to the PwC database, where alerts and information related to source tax issues are published


The tool allows you to effectively demonstrate compliance with the due diligence obligation. The convenient form of MS Excel does not require installation.​


The product is based on the current legal status.

Favorable price

The price depends on the number of modules.

Cheaper after a year

Discount for each subsequent year of use - minus 50%.​

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WHT Navigator allows to quickly identify the client's obligations when making payments to non-residents, while ensuring due diligence required by the new withholding tax regulations.