Under the Income Tax Act, the term "tax withholder" refers to a person who is required to withhold income tax from his payment to be made to a taxpayer. For a taxpayer having any income, the tax withholder involved is required to withhold tax payable at the time of payment as per the prescribed tax rates or withholding procedures, pay the tax withheld to the national treasury, and complete withholding certificates and submit them to the tax collection authority. If tax is not withheld because the amount paid does not reach the minimum amount of income that is subject to tax withholding, the tax withholder is required to file the name and relevant information of the recipients to the tax collection authority before the prescribed time limit expires. These have been explicitly provided for in Paragraph 5 of Article 7, Articles 88 and 92, and Paragraph 3 of Article 89 of the Income Tax Act, which were amended and promulgated on December 30, 1987.