Sales Tax Eleventh Schedule – Sales tax withholding
Specified buyers (withholding agents) keep back part or all of the sales tax on their purchases and deposit it themselves.
Who it applies to
Government departments, autonomous bodies, public sector organisations, specified companies and registered persons acting as withholding agents, and their suppliers. Couriers and payment intermediaries collect tax on cash-on-delivery and digital e-commerce orders.
Rates and limits
| Item | Rate / rule |
|---|---|
| Who withholds | The agents and cases listed in the Schedule |
| How much | The portion of the sales tax set for each case (up to the full tax for unregistered suppliers) |
| Deposit | By the agent, with their own return |
| Supplier's side | Declare the invoice as 'sales tax withheld' in Annex-C; pay only the balance |
| Not covered | Third Schedule goods and other listed exclusions |
How it works in practice
Withheld tax is the agent's liability until deposited. Suppliers should reconcile monthly to make sure the agent's deposits show against their invoices, or the tax may be demanded twice.