Withholdings and payment on account
What they are, when you should apply them and your obligations as a withholder
What are withholdings and account deposits?
These are the amounts that the payer of an income, whether in cash or in kind, deducts from it and pays into the Public Treasury.
This income is an advance payment of the tax payable by the recipient of the income.
The payer of an income in kind must make the account deposit and may or may not pass it on to the recipient of the income.
You must withhold or make an account deposit when you meet the following requirements:
be under the obligation of withholding or account deposit?
the income you pay, in cash or in kind, is subject to withholding or account deposit.
You will bear (or be charged) a withholding tax when you receive income subject to withholding tax paid by a person who is obliged to withhold tax.