Whithholding Taxes

Types of withholding taxes

Withholding Tax on other payments A withholding tax of fifteen (15%) percent is levied on the following payments made by resident individuals or resident entities including tax-exempt entities: 1° dividends, except those governed by (...) Read more >>

Forms

Withholding on other payments taxpayer receipt Reçu du contribuable d’impôt retenu sur les autres paiement Taxpayer receipt for withholding tax on payment of public tenders (3%) Reçu du contribuable d’impôt retenu sur paiement de (...) Read more >>

Dividend

Dividend income, as mentioned in the Law No 16/2005 on Direct Taxes on Income, is subject to a flat tax of fifteen percent (15%). If dividend distribution was subject to withholding tax as stipulated in the law, the taxpayer does not (...) Read more >>

Penalties and Interest

Failure to Withhold Tax A withholding agent who fails to withhold tax in accordance with law 25/2005 is personally liable to pay to the Tax Administration, as provided for by paragraph 2, Article 48 of this law, the amount of tax (...) Read more >>