3.

XYZ is small taxpayer, and XYZ has the following transactions for expenses during January 2019:

- -Office rental of $500 per month
- -Interest of $100 paid to Mr.A, lender.
- -Car rental of $400 per month
- -Paid Office repair of $50 to Mr.B, individual.
- -Paid Consulting fee of $800 to oversea company.
- -Paid Business consulting of $220 (included VAT) performed by ABC Company.

**Required**

Calculate withholding tax on business consulting from ABC company if any.

*សូមប្រយត្ន័ | Please be careful :*

1.your answer is only number without any symbols in “Answer Box”.

2.For example, assume your answer is $1,000 ,so write in “Answer Box” as : 1000

3.For example 2, assume your answer is N/A or $0 ,so write in “Answer Box” as : 0

Please Put Your Answer in the “Answer Box” below :