“The Directorate General of Taxes (DGI) reminds physical persons or entities who use the services of a foreigner whose tax domicile is outside of Haiti during a temporary stay in the country, their obligation to pay the tax administration, within 15 days after the payment of its remuneration, the amount of Income Tax at the rate of 20% withholding.
For the full edification of everyone, the DGI reproduces below the terms of Sections 8, 9 and 10 of the Decree of 29 September 2005 amending that of 29 September 1986 relating to Income Tax.
Article 8 : There is an obligation for physical persons or entities who use the services of a provider whose tax domicile is outside of Haiti, during a temporary stay in the country to pay the Tax Department within 15 days of the payment of remuneration, the amount of tax on income calculated at 20% withholding.
However, when the Payment is by slice, a retaining withholding of 20% of each installment will be applied and paid to the Tax Department within 15 days following the payment.
Any contract signed between two parties, or between a representative of a public authority and a particular containing of tax exemption clauses on Income outside the legal requirements, makes the responsible the party that pays the income directly liable to pay that tax.
Article 9 : Agents or representatives by universal title of any physical persons will comply with prescribed in Article 127 of this Decree.
Article 10 : Any person contravening the provisions of Articles 8 and 9 will pay, as a fine, 25% of the amount of tax payable, without prejudice to the payment of such tax and any other penalties prescribed by this Decree.
Andral Joseph, Director General”