Administrative Resolution SNAT/2009-0095 of 22 September 2009 modified the procedure that withholding agents must follow to pay withheld amounts to the National Treasury. The new procedure applies as of 1 January 2010. However, if the withholding agent has been appointed by the tax administration as a "special taxpayer", the new procedure applies as of 22 September 2009.
According to the new procedure:
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