Tax deduction at source: Government entities must withhold tax from payments above a prescribed threshold and remit accordingly.

Specified government departments, local authorities, governmental agencies or notified persons must withhold tax from payments to suppliers under contracts exceeding a prescribed threshold, at the prescribed rate; withheld amounts must be remitted within ten days after the month of deduction and evidenced by a prescribed certificate to the supplier. The supplier may claim electronic cash ledger credit for tax shown in the deductor's return. Failures to remit or to issue certificates attract interest and late fees; defaults and refunds are governed by the statute's determination and refund provisions.

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