Section 118 of the Income Tax ACT 2015, ACT 896 as amended, which talks about withholding tax certificates does not categorically state WHEN or the TIME a withholding certificate should be submitted to GRA. Regulation 26 of the Income Tax Regulations 2016, LI2244, only gives guidance as to the form tax payers should use in issuing tax credit certificates to claims they have returned pending the issuance of the Commissioner General’s Tax Credit Certificate (TCC). The Revenue Administration ACT 2016, ACT 915, does not even make mention of tax credit certificates, let alone, give a clue about time of its submission.   From the above, it is clear that there are no timelines for the submission of withholding tax credit certificates to GRA. Legally, an officer of GRA, cannot reject a tax credit certificate which has been submitted for previous assessment periods but it becomes a little problematic when the tax credit certificate is submitted after an audit (especially Field Audit) has been concluded on the tax payer and liability assessed. For instance, if the audit conducted was based on the tax credit certificate already submitted, then it means the tax officer will have to perform the audit to include the new tax credit certificate and gross it up.  Also, imagine the revenue schedule from the tax payer did not include the revenue from which the newly submitted tax credit certificates relates. This will also call for reperformance of the audit. When the submission of the tax credit certificate is done after the audit, some tax officers presume the tax payer is suppressing information and might penalize the tax payer for it.  In conclusion, we encourage tax payers to submit tax credit certificates to their tax payers service centers as and when they receive them.