How do remittees/recipients claim withholding tax?

Recipients may claim the oil and gas proceeds withholding tax paid against personal or corporate income tax due. On the PIT-1 general return for individuals, or on the CIT-1 corporate income tax return, report the amount withheld. Attach the annual statement of withholding to the return. A recipient that is a pass-through entity claims the withholding on the PTE return.