a.For financial institutions entrusted to make loans,the entrusted financial instit utions shall be the withholding agents of the Business Tax payable. b.For sub-contracting or transferred contracting of construction and installation b usinesses,the prime contractor shall be the withholding agent of B...
Related to Withholding taxes:Federal Income Tax Withheld with·hold·ing tax (wĭth-hōl′dĭng, wĭth-) n. A portion of an employee's wages or salary withheld by the employer as partial payment of the employee's income tax. Also calledpayroll tax,withholding. ...
Payment to non-resident public entertainers 10 - on gross income Commission/payment to non-resident international market agent 3 Source: Inland Revenue Authority of Singapore The withholding tax rate for royalties or other payments made to an author, composer, choreographer, or non-resident ...
5、interest-withholdingtax [经] 预扣利息税 6、monthlywithholdingtax [经] 每月预提所得税 7、withholdingagent [经] 预扣税款代理(义务)人 8、withholdingexemption certificate [经] 代扣减免证明 9、withholdingincome tax [经] 预(代)扣所得税
Payment to non-resident public entertainer10% on gross income (till 31 March 2020) Commission/payment to non-resident international market agent3% What Are the IRAS Forms for the WHT Filing? When you pay withholding tax to the government, you report the amount of the payment through special fo...
aLicensee is legally obligated to withhold as a withholding agent of Phoenix the applicable amount of Phoenix Taxes for each taxable payment under this Agreement and shall pay such withheld amounts to the relevant tax authorities of the PRC. 持牌人法律上被强制扣压作为菲尼斯一个扣压的代理可适用的...
The State-Owned Company as a withholding agent of a flat-rate personal income tax – interpretation problemsdoi:10.12775/PBPS.2019.021Renata ZyskowskaUniwersytet Mikolaja Kopernika/Nicolaus Copernicus University
4.(2) To withhold the taxes due;(二)扣缴所欠税款; 5.A withholding tax is withheld from a foreign corporation and levied on interest paid on loans.预扣赋税是从国外公司的收入中扣除的、对支付贷款的利息所课征的一种税收。 6.A withholding agent which fails to withhold or collect the amount ...
Withholding may be required where an entity carrying on an enterprise makes a prescribed payment to a non-resident, or if an entity receives a prescribed payment on behalf of a foreign resident. The Statement states that a commissioner may grant a foreign entity tax exemption....
Instead, the withholding agent has only a responsibility which is equivalent to the obligation to pay tax while there is no benefit granted in return. Therefore, if the private interest of the withholding agent which is infringed is greater in comparison to the public interests derived from the ...