1) The withholding agent shall, within five days, turn the amount of taxes withheld on each payment over to the State Treasury and submit a withholding income tax return to the local tax authorities.

2) Taxes withheld on each payment By a withholding agent shall, within five days, be turned over to the State Treasury and the income tax return submitted to the tax authorities.

3) The tax payers whose tax is withheld by withholding agent do not use this return.

4) Withholding agent shall handle withholding for all members in accordance with national regulations.

5) Section references are to the Internal Revenue Code. See separate i tructio . Give this form to the withholding agent or payer. Do not send to the IRS.

6) In regard to the income tax charged in accordance with the provisions of the preceding paragraph, the actual beneficial owner shall be the taxpayer and the payer shall be the withholding agent.

7) Furthermore, the tax evasion commitor consists of only the taxpayer, not the withholding agent.

8) If there are no agents,[http:///withholding agent.html] the purchaser shall be the withholding agent.

9) In case the tax certificate is filled out by withholding agent, this return should be submitted together with copies of the tax certificate.

10) Section references are to the Internal Revenue Code. See separate instructions. Give this form to the withholding agent or payer. Do not send to the IRS.

11) The tax authority or the designated entity that pays the prize will be IIT withholding agent.