Second Schedule, The Income Tax Act, 2000

P ART I (Section 7) Rates of tax on chargeable income of non-resident other than income to which Part II applies: 25% P ART II (Sections 116, 117, 118, 119, 120, 121, 122 and 123) Rates of tax to be withheld from payments made to non-residents: Employment income (section 116) Payments to contractors (section 117) Dividends (section 118) Interest (section 119) Rents and royalties (section 120) Pensions and annuities (section 121) Natural resource payments (section 122) Payments to or applications for the benefit of nonresident beneficiaries (section 123)