Section 20, The Supplementaryappropiation Act, 2022

Section 117 of the Income Tax Act 2000 is amended asfollows- (a) in subsection (2) by repealing and replacing paragraph (c) with the following new paragraph "(c) other payments made under a contract including management and technical fees and other remittances." 115 of Act 117 of Act No. 1 Finance Act 2021 No. 1 Finance Act 202116 (b) in subsection (2) by inserting the following new paragraph immediately after paragraph (c) "(d) fee, commission or other related business benefits providing digital services to a customer, whether through e-commerce, peer-to-peer (P2P), advertising-based, agency or subscription-based platforms". (c) subsection (5) by repealing and replacing that subsection with the following new "(5) Subsection (4) shall not apply to payments made by- (a) a professional service provider, whose income is already subject to withholding tax per transaction under Section 116A of the Act; (b) a person to a contractor during a month in which the person pays a total of Le 500,000 or less to the contractor.