The Purpose of a Withholding Tax

The purpose of a withholding tax

A) is to assure the local tax authority that it will receive the tax due on the active income earned within its tax jurisdiction.
B) is to assure the local tax authority that it will receive the tax due on the passive income earned within its tax jurisdiction.
C) is to assure the local tax authority that it will receive the tax due on all income earned within its tax jurisdiction.
D) none of the options