Companies act as tax collectors for the department across a range of payments. Salaries are withheld monthly, dividends at distribution, rent and professional fees when paid, interest when credited, and certain payments to foreign suppliers when they trigger the withholding tables. The duty is to deduct before the money leaves the firm and to deposit the amount with the IRD within the prescribed time. Collecting the duty matters more than the arithmetic. If the company fails to withhold, the department can recover the amount from the company itself rather than from the person who received the payment, so the risk sits with the payer. The monthly reconciliation, matching each withholding to the recipient's PAN, is the record the department trusts. The practical system is a small calendar: monthly deposits for salaries and regular payments, event-driven deposits for dividends and one-off fees. Because penalties attach to the deposit as much as the deduction, tracking only annual figures slips on the monthly dates. Firms that assign the file to a named person and reconcile PAN details monthly keep the obligation inexpensive and invisible.