Andrew,

I think i know where you are heading with this question. We would have like to see the witholding tax deducted at the point of paying the invoice. Thereby creating the liability at a later time rather than at the point when we create the invoice.

Saw we pay an invoice two months after it was received and entered that liability to Gov't would have been create two months down the line.

If there is no way getting around this then i would accept creating the liability at the time of intering the invoice.

Anyhow to answer your question, no it is not necessary to show the full amount.

Regards