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Individuals (Foreigners)
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Individuals (For foreigners)
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For payers of foreigners
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For payer of non-resident public entertainers (artistes, musicians, sportsmen...)
Who are non-resident public entertainers
Tax obligations (withholding tax)
What is taxable, what is not
Calculate withholding tax
Claim tax exemption
When to pay
How to pay
Multiple payments for a single engagement
Penalties for paying late or non-payment
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Last Updated on 25 August 2011
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