Withholding tax is a type of tax that the state collects directly from the source when income is generated. In other words, when a person or institution generates a certain income, the tax on this income is deducted in advance and forwarded to the tax office. This method speeds up tax collection. Stoppage; It can be received from various types of income such as interest income, interest income and dividends. It is an important practice in terms of fulfilling tax obligations on time and regularly.