Professional statute overview
Enactment structure, operative effect and source provenance
01
Purpose and legislative effect
“A person who pays profit or repatriates profit must withhold a final tax on the gross amount at the prescribed rate.”
A person who pays profit or repatriates profit must withhold a final tax on the gross amount at the prescribed rate. A person paying a non-resident for certain business must withhold a final tax from the gross amount at the prescribed rate.
02
How the instrument operates
- 01
Start with the recorded version
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- 02
Locate the controlling provision
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- 03
Read conditions and exceptions together
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- 04
Verify currency and official wording
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03
Research entry points
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A person who pays profit or repatriates profit must withhold a final tax on the gross amount at the prescribed rate.
Section 1
A person paying a non-resident for certain business must withhold a final tax from the gross amount at the prescribed rate.
Section 2
04
Source and current-law status
Source record view
Source record from hdl.handle.net · Undated source snapshot
The source record does not state a definitive current-law status. Check the official publisher and later amendments before relying on this text.