3a: Withholding tax on salaries, remuneration, pensions, annuities, income and gains paid to persons not resident in France for tax purposes

The deductions provided for in articles 182 A, 182 A bis and 182 B shall be made by the debtor of the sums paid and the deduction provided for in article 182 A ter is made by the person mentioned in IV of the said article. The deductions are remitted to the tax department together with a declaration in accordance with the model set by the administration, no later than…