Field help:
Should construction withholding tax be credited?
Did you provide construction services in 2025 and the recipient of the service made a 15% tax deduction from the payment?
If so, the tax deduction amount may be credited against your income tax. Please enter a "1" in line 23. Please note that your tax office may primarily credit the tax deduction amount against the wage tax you have withheld and declared, as well as your income tax prepayments. You can find the amount of the tax deduction on the statement from your service recipient.