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An embassy or foreign representative body inquires whether third parties must perform Corporate Income Tax withholdings on its behalf. The DGT responds that, as it is not a taxpayer for this tax, there is no obligation for third parties to perform withholdings.
Question posed: Whether there is an obligation for third parties to perform withholdings and payments on account of Corporate Income Tax on its behalf.
The inquiring entity is not included in the list of Corporate Income Taxpayers under Article 7.1 of the LIS. Since it does not hold the status of a taxpayer, it is not required to file returns for said tax. Consequently, third parties making payments to the entity are not required to perform withholdings or payments on account as advance payments of Corporate Income Tax.
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