Unless it is exempted under the applicable tax treaty, persons paying an amount of income from domestic sources to non-residents (excluding non-residents having real estate income or timber income) not attributable to a domestic business place, shall withhold as income tax at source of the income the applicable amount enumerated in the relevant tax laws.
The tax withheld must be paid to the government by the 10th day of the following month in which such tax was withheld. In case of personal service income, 20% of the amount payable shall be withheld.
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