Guides

Disclaimer: The information provided is of a general nature only and may not be complete. It should not be relied on as definitive. No warranty is given that it is free from error or omission. We accept no responsibility for any loss or damage that any person may suffer as a consequence of visiting this site or any links listed from this site. You are strongly advised to consult a professional adviser and to check the accuracy of any information that is of importance to you with another reference source. If you need assistance, use our Contact Us Page.

The end-user is a user who only acquires the right to run the software, not exploit the copyright to the program. Thus is a user downloads a software and then re-distributes the software, he is not considered as an end-user. Withholding tax will be payable in such a situation.