Section 8: Section 117 of the Income Tax Act 2000 is amended –

(a) by repealing and replacing subsection (3) with the following new subsection- "(3) The tax otherwise payable by a contractor on income which tax has been withheld pursuant to subsection (1)shall be reduced by the tax withheld. " (b) by inserting the following new subsection (4) immediately after the new subsection (3)- " (4) For the purpose of subsection (3) a contractor means any person who supplies goods, services and works under an express or implied contract through previous, frequent or regular dealings." (c) in subsection (5) by deleting the amount of Le500,000 and "inserting Le1,000,000 in its place (d) by inserting the following new subsection (7) immediately after subsection (6) " (7) Subject to subsection (6) a person upon filing a return shall pay an integrated tax administration system process fee of Le10,000 per return to the National Revenue Authority" for the maintenance of the system (e) by renumbering the section according as subsection (1) to subsection (9)