Accordingly, WHT Agents are instructed not to deduct any WHT on payments to be made on or after January 01, 2020, to any Resident Individual in respect of following services to be performed by such individual.

• Teaching, lecturing, examining, invigilating, supervising an examination
• Commission or brokerage to a resident insurance, sales or canvassing agent
• An endorsement fee
• Supply of any article on a contract basis through tender or quotation
• Service provided in the capacity of independent service providers such as doctors, engineers, accountants, lawyers, software developers, researchers, academics, or any other similar service
• Service of construction work, security service, janitorial service, consultation work of any kind, organizing of events, catering, designers, dress makers, tour guidance, entertainment, agency functions or any similar services or connected work where such services are provided under an agreement or otherwise
• Any management service
• Vocational services provided as an independent service provider

Deduction of WHT in all other circumstances shall remain without any change.

If you have any questions or need further clarification regarding the above article, please feel free to contact us.