Is the withholding agent's tax package a written commitment?
Count. The withholding agent's tax package clause usually refers to a tax treatment method in which the withholding agent bears the tax obligation rather than the payee pays it himself. In practice, withholding agents need to provide a written commitment, undertake the obligation to pay the tax payable, and file with the tax authorities. Therefore, the withholding agent's tax package clause can be regarded as a form of written commitment.