SL.

Description of payment

Rate of deduction

1.

Accounting or tax consultancy

20%

2.

Advertisement making

15%

3.

Advertisement broadcasting

20%

4.

dvisory or consultancy service

30%

5.

Air transport or water transport

7.5%

6.

Architecture, interior design or landscape design

20%

7.

Artist, singer or player

30%

8.

Capital gain received-

15%

9.

Certification

30%

10.

Charge or rent for satellite, airtime or frequency

20%

11.

Contractor, sub-contractor or supplier

5%

12.

Courier service

15%

13.

Dividend-

20%

14.

Insurance premium

10%

15.

Interest, royalty or commission

20%

16.

Legal service

20%

17.

Machinery rent

15%

18.

Management or event management

20%

19.

Pre-shipment inspection service

30%

20.

Professional service, technical services fee, technical know how fee or technical assisstance fee

20%

21.

Salary or remuneration

30%

22.

Exploration or drilling in petroleum operations

5.25%

23.

Survey for oil or gas exploration

5.25%

24.

Any service for making connectivity between oil or gas field and its export point

5.25%

25.

Any other payments

30%"”