Types of Withholding Tax for Services Provided by Non-Tax Residents 非税务居民提供的服务，需缴付的预扣税类别一般为：
Types of Withholding Tax for Services Provided by Non-Tax Residents
1. Section 109 – Royalty (版权使用费)
o Applicable when the payer purchases or uses an application to create their own advertising campaigns.
2. Section 109B – Special Classes of Income (特设类别收入)
o Applicable when the payer does not purchase or use the application but relies solely on the services provided by the recipient to run advertisements.
非税务居民提供的服务，需缴付的预扣税类别一般为：
Section 109 – Royalty 版权使用费
Section 109B – Special Classes of Income 特设类别收入
1. Section 109 – Royalty (版权使用费)
o Applicable when the payer purchases or uses an application to create their own advertising campaigns.
2. Section 109B – Special Classes of Income (特设类别收入)
o Applicable when the payer does not purchase or use the application but relies solely on the services provided by the recipient to run advertisements.
非税务居民提供的服务，需缴付的预扣税类别一般为：
Section 109 – Royalty 版权使用费
- 付款方购买或使用应用程序并在其创建自己的广告系列
Section 109B – Special Classes of Income 特设类别收入
- 付款方不涉及购买或使用应用程序，仅依靠收款方提供的服务来投放广告
Apr 24,2025