Cabinet Decision No. 39 of 2019, Article 24, defines the administrative procedures for withholding tax. Entities must remit withheld taxes to the Authority using the approved form before the 16th day of the month following the transaction. Additionally, the withholding party is required to issue a formal certificate to the beneficiary. This certificate serves as proof of the tax withheld and is essential for the beneficiary when claiming tax credits or refunds. These deadlines and documentation requirements ensure transparency and timely collection of taxes at the source.