Model 123

The income subject to withholding and payment on account subject to form 123 (box 707 “Registration” on form 036 and box 727 “Date”) generally includes income from personal capital obtained by taxpayers under Personal Income Tax and income obtained by taxpayers under Corporate Tax and by taxpayers under Non-Resident Income Tax (permanent establishments) that are not subject to other withholding and payment on account forms for these taxes approved or to be approved by the Minister of Economy and Finance.