Any natural business person, partnership, group of persons, or legal entity, that pays interest, except interest that is exempted according to law, to resident or non-resident persons, shall withhold ten percent (10%) tax at the time of payment or credit. (In cases where the Agreement for the Elimination of Double Taxation exists and is in force with the country to which the interest is paid, the Agreement applies.)

You must withhold tax at the time of payment or credit to the beneficiary's account, as well as from the 1st to the 15th of the following month, you must transfer it to the account defined by TAK in a bank or financial institution licensed by the CBK.