Application of withholding tax in the context of third-party payment AMO

by time news

The National Social Security Fund (CNSS) announced on Friday that as part of the implementation of the provisions of the 2023 Finance Act, relating to withholding tax on remuneration allocated to third parties, the levy will be operated on the amount, excluding VAT, corresponding to remuneration liable to withholding tax, declared for each file presented for reimbursement.

A press release from the CNSS specifies that the levy rate that will be applied will take into account the legal form of the healthcare establishment, entered in the national file of healthcare professionals made available to the CNSS by the National Agency for health insurance.

To ensure the deployment of this measure and the release of payments as soon as possible, healthcare providers will be contacted, by the network of CNSS agencies, in order to provide them with the list of their files already processed for which remuneration is subject to withholding. at source must be declared as well as the declaration model to be used, the press release concludes.

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