The Department said, accordingly withholding agents including employers are instructed not to deduct any WHT or PAYE on payments to be made on or after that date, other than on payments of winnings from a lottery, reward, betting or gambling and sale of gems.
However, WHT on payments made to resident persons at 14 percent WHT on the amounts paid as winning from lottery, reward, betting or gambling, at 2.5 percent WHT on sale of any gem at an auction conducted by the National Gem and Jewellery Authority will continue to apply, it stated in a notice.
The Withholding Tax on payments made to non-resident persons under Section 84 and 85, other than on employment receipts, will also apply, according to it.For further clarification,the Inland Revenue Department Call Center may be contacted by dialing 1944.