Pocket Tax Book 2018 - Foreign Contractor Tax

Pocket Tax Book 2018 - Foreign Contractor Tax

Pocket Tax Book 2018 - Foreign Contractor Tax

1. Taxpayers      

2. Basis for FCT determination

2.1. Applicable taxes       

3. FCT declaration and calculation method

3.1. Declaration method

3.2. Direct method          

3.3. Hybrid method         

3.4. Tax rate on revenue in some cases:  

4. FCT declaration and finalization