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REVENUES LA SOURCE ET PAVEMENTS SUR CERTAIN REVENUE ET PROFITS RAISE PAR LES ENTERPRISES NON ESCAPEMENT TABLES EN FRANCE ___N 52330#022780NOTSD (012021)NOTICE EXPLICATIVELarticle 42 DE la loin 20191479
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The 'imposition à la source' or withholding tax refers to the system of collecting income tax directly from an individual's earnings before they receive the net amount.
Individuals and entities that earn income subject to withholding tax, such as employees, freelancers, and businesses, are required to file this form.
To fill out the form, gather income information, complete the personal identification section, report all relevant earnings, and submit the form to the tax authority as per the guidelines.
The purpose of this form is to declare income that has been subject to withholding tax and to ensure appropriate tax contributions are made.
The information that must be reported includes personal identification details, total income received, tax withheld, and any deductions applicable.
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