1. The income earned in the State by a non-resident person shall be subject to tax at a rate of (0%) zero percent in form of withholding tax, or at any other rate for withholding tax to be determined by a Cabinet resolution upon the proposal of the Minister, to the extent that such income is not attributable to a permanent establishment or a connection in accordance with the provisions of Paragraph (A) or Paragraph (C) of Clause (3) of Article (12) of this Decree-Law. 2. As an exception to Clause (1) of this Article, the Cabinet may issue a resolution upon a proposal of the Minister to determine categories of income earned in the State subject to withholding tax at rates specified in that resolution. 3. The Cabinet may issue a resolution upon a proposal of the Minister to determine any other income subject to withholding tax at rates specified in that resolution. 4. The withholding tax that is payable under this Article shall be deducted from the total amount of the payment and paid to FTA in accordance with the forms and procedures and within the period specified by FTA. The FTA may add controls or conditions for the purposes of implementing the provisions of this Clause.
Interpretation and application must be checked against the official text and current version.