All ministries, authorities, public bodies, companies, societies, individual firms, any natural person and others as specified by the Executive Rules and Regulations shall retain 5% of the contract price or each payment made with whom they entered into contracts, agreements or transactions.

Tax Administration will disallow what had been paid to subcontractors during the inspection, to account enforced tax. According to the Decree, unless the body incorporated informs the Tax Administration with its subcontractors or does not commit to withhold 5% according to provisions of first paragraph of this Article 37.