Tax collection at source on alcoholic liquor sales applies without a threshold, subject to declared manufacturing or power-use exceptions.

Tax collection at source on sale of alcoholic liquor for human consumption is payable by the seller at 2% of the sale consideration, at the earlier of credit to the buyer's account or receipt of payment. No minimum monetary threshold applies. Collection is not required if a resident buyer gives the prescribed declaration that the goods will be used for manufacturing, processing, production, or power generation rather than trading. The seller must forward a copy of that declaration to the prescribed income-tax authority.

---

---

---