Update foreign withholding and tax rules

2026-08-10 08:18:26 -04:00
parent 22281ed4a6
commit 6581a4b8af
14 changed files with 216 additions and 52 deletions
@@ -87,6 +87,13 @@ The check and electronic-transfer templates preserve 0.15% through 2 July
 2026 and 0.20% from 3 July 2026 under Law 30-26.  Their tax rule switches rates
 by accounting date.

+Law 30-26 also introduced articles 305-1 and 305-2 of the Tax Code.  From
+1 July 2026, royalties or rights, software licences, online advertising and
+the right to use or store data paid abroad are subject to a distinct 15%
+withholding.  Other taxable payments abroad remain at 27%, while article 306
+interest remains at 10%.  Technical assistance must therefore not be
+classified as article 306 interest.
+
 Validation Boundary
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