Administrative Resolution SNAT/2009-0095 of 22 September 2009 modified the procedure that withholding agents must follow to pay withheld amounts to the National Treasury. The new procedure applies as of 1 January 2010. However, if the withholding agent has been appointed by the tax administration as a "special taxpayer", the new procedure applies as of 22 September 2009. According to the new procedure: -   Withholding agents are required to file an electronic return before paying withheld taxes to the Treasury. -   The payment to the Treasury must be made within the first 10 days following the end of the...