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A query was raised regarding the withholding tax applicable to compensation paid to members of competitive examination boards. The Directorate General for Taxes (DGT) has ruled that these payments constitute employment income and must be subject to withholding tax following the general procedure.
Question raised: Applicable withholding tax.
Compensation for attending competitive examination tribunals derives from the employment or statutory relationship of the Administration's personnel, and therefore constitutes income from employment. The general withholding rate must be applied pursuant to Article 82 of the Tax Regulations. If the status of tribunal member is for a period of less than one year, the minimum withholding rate of 2 percent shall apply. For the entity's own personnel, the same rate applied to their regular payroll shall be used.
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