Withholding method DEEMED CIT (1/6) Deemed No Business Activities (%) 1 Royalty income Commerce: distribution, provision of goods attached 2 with services 1 Services, equipment leasing, insurance 3 4 Construction 5 Transportation, manufacturing, others 2 5 Lease of aircraft, aircraft engines, aircraft accessories 6 2 2 7 Re-insurance Securities transfer 2 8 0.1 9 Interest income
Withholding method DEEMED CIT (1/6) No Business Activities Deemed (%) 1 2 3 4 5 6 7 8 9 Commerce: distribution, provision of goods attached with services Services, equipment leasing, insurance Construction Transportation, manufacturing, others Lease of aircraft, aircraft engines, aircraft accessories Re-insurance Securities transfer Interest income Royalty income 1 5 2 2 2 2 0.1
1012_VS-FCT%20Slides%20(Trainer).docx