The requirements to complete tax forms are usually imposed by the local tax authorities in the territories where we are doing business. In territories where tax forms are required, the failure to submit the necessary forms may subject you or your company to penalties as well as additional taxes. In certain circumstances, you may not be paid until we receive the completed tax forms and documentation. In territories where submitting tax forms is optional, the consequences of not completing the necessary form may result in taxes being withheld, sometimes at a higher than normal withholding tax rate.
Tax forms are generally required on the iTunes Store. Tax forms may be required to sell on the U.S., Canada, and Australia stores. To view which forms are required, view your agreements within Agreements, Tax, and Banking.