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COLLIER COUNTY GOVERNMENT GROWTH MANAGEMENT DIVISION www.colliergov.net2800 NORTH HORSESHOE DRIVE NAPLES, FLORIDA 34104 (239) 2522400 FAX: (239) 2526358APPLICATION FOR PUBLIC HEARING FOR: CONDITIONAL
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Chapter 3 C refers to specific provisions under the U.S. tax code concerning the taxation of certain payments made to foreign persons.
Entities making payments to foreign persons, such as withholding agents and payers of certain U.S. source income, are required to file Chapter 3 C.
To fill out Chapter 3 C, you must provide accurate information about the payments made, the recipient's information, and the applicable withholding tax rates in the appropriate IRS forms.
The purpose of Chapter 3 C is to ensure compliance with U.S. tax laws regarding the withholding and reporting of taxes for payments made to foreign entities.
Information that must be reported includes the names and addresses of the payees, the amount of payments made, and any taxes withheld.
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