Dividend and withholding tax

When profit passes from the company to the partner, a second tax obligation arises—the dividend tax of 81 TPB. When the business pays rent, interest, or fees, the obligation arises on the other side, because the payer withholds the 15 TPB tax on behalf of the recipient and remits it to the budget.

Both cases follow the same mechanism—withholding at the time of payment and monthly reporting—but the documentation and rates differ. Here we outline both approaches.