The Director General of Taxation has issued RegulationNo. PER-70/ PJ/2007on the types of services that are subject to withholding tax and nett income calculations pursuant to Article 23(1)(c) of LawNo. 7 of 1983as amended by LawNo. 17 of 2000on Income Tax. The most significant change sees a lowering in the taxation levels for most services. The Regulation includes 3 Attachments that comprehensively list the services and the applicable tax percentage to be withheld.
Withholding Tax - Revised
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