The withholding tax obligation applies to the revenues indicated in art. 21 section 1 and 22 section 1 of the Corporate Income Tax Act. It includes such titles of payment as: interest, copyrights or related rights, rights to invention projects, trademarks and ornamental designs, including the sale of these rights, from charges for making available the secret of a recipe or production process, use or right to use an industrial device, including a means of transport, a commercial or scientific device, for information related to experience gained in the industrial, commercial or scientific field (know-how), as well as services in the field of performance activities. The subject matter of this tax also includes charges for the export of cargo and passengers, revenues earned by foreign air navigation companies, dividends, revenues from participation in the profits of legal persons and intangible services
