Key points: When a business pays rent to an individual, it withholds 15% of the gross rent as source tax and remits it each month. When the landlord is….Read More

Tax on dividends. Key points: the tax on dividends is 8% and is borne by the company at the time of distribution, not the partner. The profit is allocated by assembly resolution, ….Read More

Key points: From January 2025, the withholding tax return will arrive pre-filled in e-Filing. The deadline remains the same: confirmation and payment by the due date….Read More

Key points: The withholding agent is anyone who makes payments subject to withholding, and is liable for the amount even if they do not withhold it. Rates….Read More

Key points: The declaration of the activity's location in e-Filing is made by each NIPT for the main address and for each secondary address. The property ownership document is uploaded….Read More

Key points: The withholding tax deadlines begin on the 20th of the month following the payment or withholding. The declared dividend but unpaid….Read More