For the tax refundable, can we once declare the dividend but physically, we do not take the money out yet? If we declare dividend and don’t take the money out, do we still need to pay the 15% withholding tax?

For tax refundable, we would like to inform again that the officer has authority to assess tax from these expenses ( when they random check your company or their checking for tax refundable ) if the company’s clarification could not make them believe. However, apart...