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The IR Withh. Rate, Minimum Amount and Net Base fields, when set, indicate the withholding of income tax of 4th category, which is applied to taxpayers who provide services and receive fees for such services.

• Withholding Rate: withholding %. If not entered, whithholding will be calculated;
• Minimum Value: minimum value for withholding, withholding will be calculated when the value paid is equal to or higher than the minimum value;
• Percentage of Calculation Base: % of the value paid to be used as calculation base for withholding, if kept as 0%, 100% of the value paid will be considered.