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What is Withholding Tax Guidelines for Individuals about?

This document summarizes the tax retention rules (ITBIS and ISR) that companies must apply to goods and services purchased from individuals. It explains that for services, 100% of the billed ITBIS must be withheld and 10% of ISR for professional services or 2% for technical services. It also covers the retention rules between companies and when the State is the buyer.

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ScribdTranslations

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EN