TX Withholding tax rates from the tax tables

A company pays Rs. 800,000 for goods to a supplier that is a company on the ATL. What withholding tax is deducted at the general rate?

• 1 Rs. 40,000
• 2 Rs. 120,000
• 3 Rs. 44,000
• 4 Rs. 80,000

An entity pays Rs. 1,000,000 for services that are not specifically listed, to a person on the ATL. What is the withholding tax?

• 1 Rs. 150,000
• 2 Rs. 75,000
• 3 Rs. 300,000
• 4 Rs. 40,000

The same payment of Rs. 1,000,000 for services not specifically listed is made to a person not on the ATL. What is the withholding tax?

• 1 Rs. 300,000
• 2 Rs. 450,000
• 3 Rs. 75,000
• 4 Rs. 150,000

What is the withholding rate in ACCA's table for IT services and IT-enabled services (payee on the ATL)?

• 1 4%
• 2 15%
• 3 6%
• 4 1.5%

An individual receives gross rent of Rs. 1,000,000 from a person who must withhold tax. What is the tax withheld, using the table rates for individuals?

• 1 Rs. 100,000
• 2 Rs. 55,000
• 3 Rs. 15,000
• 4 Rs. 150,000

Gross rent of Rs. 2,500,000 is paid to an individual. What is the tax withheld?

• 1 Rs. 625,000
• 2 Rs. 280,000
• 3 Rs. 205,000
• 4 Rs. 155,000

What is the withholding tax rate on rent paid to a company (ATL), in ACCA's table?

• 1 5%
• 2 0%
• 3 10%
• 4 15%

What is the withholding rate on export of goods in ACCA's table?

• 1 Nil
• 2 22% if not on the ATL
• 3 5.5% if on the ATL
• 4 11%, whether or not the exporter is on the ATL