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A query was raised regarding whether income from food product trade intermediation is subject to withholding tax. The DGT indicates that the obligation to withhold depends on whether the activity is classified as a professional or business activity.
Question raised: Whether the income received is subject to withholding or payment on account.
If the activity is that of a commission agent (bringing parties together for a contract), it is considered professional and is subject to withholding. If, in addition, the agent assumes the risk and venture of the operations, it is considered a business activity and is not subject to withholding. In the event that it is professional, the withholding rate may be 21%, 15% or 9% depending on the income and the commencement of the activity.
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