Professional Services Withholding Tax (PSWT)
PSWT is a tax that applies to payments by accountable persons for certain professional services.
If you are an accountable person you must deduct PSWT at the rate of 20% from payments made for certain professional services.
Accountable persons must submit PSWT returns to Revenue and must pay us the PSWT deducted.
The person providing the service is known as the specified person.
Next: What are professional services?