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Withholdings in income tax for non-residents without a permanent establishment

Withholdings applicable to non-residents and tax return forms for withholding agents

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Retention of the purchaser of a building

The purchaser of a property owned by a non-resident must retain and pay 3% of the agreed consideration, as payment on account of the tax corresponding to the non-resident transferor. The withholding tax is paid using form 211.