Withholding Method DEEMED VALUE ADDED RATES (1/4) Deemed value Business activities No added (%) Services, equipment leasing, insurance 1 50 Construction, installation with materials or 2 30 equipment Construction, installation without materials or 3 50 equipment Transportation, manufacturing, other 4 30 businesses
Withholding Method DEEMED VALUE ADDED RATES (1/4) No Business activities Deemed value added (%) 1 2 3 4 Services, equipment leasing, insurance Construction, installation with materials or equipment Construction, installation without materials or equipment Transportation, manufacturing, other businesses 50 30 50 30
1012_VS-FCT%20Slides%20(Trainer).docx