You are the chief accountant in INFOSYSTEM SARL In 01/12/2022 some maintenance works were done in the company. You paid the following amounts during December to different "Non Resident" and "Resident" parties as follows: LBP 5,000,000 for Painting Works' Services paid to Rami who is not registered in MOf

LBP 10,000,000 for Purchase of Painting' Materia's flrom Unknown compa without legal invoice. LBP 8,000,000 Electrical Works' Services paid to Mr. rami who is a foreign engineer. LBP 20,000,000 for Tiling Works' Services paid to SPARk

Co. SAL including VAT through a legal invoice no. 1423. (SPARK CO. SAL is Registered in MOF).

1. Identify and classify the amounts (Services or Materials) that are subject to income tax on non-residents with their respective lump-sum profit rate.

Provide your Answer s!ng this table form -type of work subject to non-residents - classifications (service or materials) -LBP amount paid ump -- -sum %profiiiit rate ofnon residents -LBP taxable amount

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2. Calculate the total tax amount that must be declared to mof petaining non?esidents. Provide your Answer using this table form of the Answer

-LBP totall taxable amount -%tax rate on non residents -LBP total tax amount on non residens