STOPAJUL LA SURSĂ.

The author analyzes the first hand withholding meaning the withholding of any payment "at the source of income", i.e. the place wherefrom the income is paid, until the due tax is calculated and withheld. In other words, the first hand withholding must be understood as withholding the tax at the place where the income is granted by that, that is paying the income, under the legal obligation that he has. [ABSTRACT FROM AUTHOR]