Enforcement Rules of the Income Tax Act Article 83

Where any of the taxable incomes itemized in Article 88 of the Act is exemptible from income tax under any Subparagraph of Paragraph One, Article 4 of the Act, no income tax withholding shall be made in respect of such income. However, if any of such incomes is subject to fixed-amount tax exemption, the portion of the amount in such income exceeding the taxation threshold shall still be subject to tax withholding.The interest income derived by a banking institution from money-lending business and the commission income derived by a profit-seeking enterprise from issuing uniform invoices, leasing business and/or the royalty income under the law shall all be exempted from income tax withholding.