U.S. INCOME TAX WITHHOLDING REQUIREMENTS FOR FOREIGN PAYEESWith limited exception, a non-U.S company or individual, (“foreign payee”) is subject to U.S. tax on income froma U.S company. Avaya, as the payor company, is required by the Internal Revenue Service to act as awithholding agent and withhold 30% of a payment made to a foreign payee not eligible for an exemption when:services are provided in the United States; ora foreign payee receives other income payments from Avaya, including but not limited to rents orroyalties that are derived from U.S sources.
Avaya is not required to withhold income tax if a foreign payee has provided goods only or has provided services
that were not performed in the United States.

Mandatory Statement of Non Resident Alien (NRA) Tax Status. All foreign payees are required toreturn a completed Statement 1 to Avaya, even if Avaya is not required to withhold income tax. Statement 1,
found below, must be returned to Avaya Accounts Payable within 30 days of executing the governing contract orreceiving an Avaya purchase order. If Avaya does not receive a properly completed statement, we may suspend
all further payments or terminate any purchase order or contract and suspend further business until you provide
the required information.
Tax Exemption. Even if you are subject to withholding, you might be eligible for an exemption due to a tax treaty
between your country and the U.S. Please consult Internal Revenue Code Publication 519, U.S. Tax Guide forAliens, for more information about tax treaties.
If you are an individual and eligible for an exemption, you must complete Form 8233, Exemption fromWithholding on Compensation for Independent Personal Services of a Nonresident Alien Individual. All otherforeign payees claiming an exemption are required to submit a properly completed W-8 at the same time as acompleted Statement 1.
Form W-8 requires you to provide either an individual taxpayer identification number (ITIN) orEmployer Identification Number (EIN) depending on your status. Note that the ITIN or EIN does notdetermine your taxability; it is only an identification number. If you are exempt from withholding
under a treaty, Avaya cannot honor the exemption without an ITIN or EIN. If you do not have anITIN or EIN, you can obtain one by calling the IRS or downloading Form W-7 or SS-4 from the IRS
website (www.irs.gov) and sending Form W-7 or SS-4 to the IRS.
The W-8BEN form is the most common W-8 form used and can be downloaded from the IRS
website, although there are other W-8 forms that handle international transactions. Should you
determine that the W-8BEN is the appropriate form for you or your organization, be sure to complete
Part I (including address and ITIN) and Part II, item 9 and, when applicable, item 10. Item 10 on W8BEN indicates which, if any, treaty exemption applies if you are claiming a reduced rate ofwithholding to which item 9 does not apply. Note that a separate Form W-8BEN is required for
EACH type of income payment for which a treaty exemption is being claimed. Avaya cannot provide
assistance or advice on which exemption to select. However, IRS Publication 515, Withholding of
Tax on Nonresident Aliens and Foreign Entities, provides information in the tables at the end of thepublication.

Non-Resident Alien Vendor Tax Certification. If a foreign payee is subject to withholding, foreign payee
must submit a completed Statement 2, Non-Resident Alien Vendor Tax Certification, with EACH invoice issuedto Avaya or the maximum withholding amount will be applied by Avaya.

Please consult the IRS website (www.irs.gov) for additional information regarding Non-Resident Alien
Withholding and Internal Revenue Code sections 1441, 1442, and 1443.

Non-U.S. Income Tax Withholding Requirements – Applicable to any Vendor not located in thecountry of the Avaya Payor
For any foreign payee that is a resident outside the Avaya payor’s jurisdiction and where the Avaya payor is not aU.S. resident, Avaya must withhold a certain percentage of its payment to you according to the national law of therespective country and double tax agreements (DTA) between that country and your country of tax residency.
Details can vary, but as a minimum requirement in all cases it is necessary that you prove to Avaya that you are
an ordinary taxpayer in your country. Furthermore, it is essential that you state the amount of your services thatcould fall within the definition of a royalty under applicable laws and DTA.
Unless this information is provided on a completed and signed Statement 3, found below, with each invoice,Avaya is required to apply the highest local withholding tax rate and cannot apply any DTA benefits. Pleaseattach a certificate of residency issued by your local tax office to the form.

STATEMENT 1
NON-U.S. VENDOR STATEMENT OF NRA TAX WITHHOLDING STATUS
1.

Name of vendor____________________________________

2.

Country location___________________________________

3.

Address (not P.O. box)_________________________________________________________________________________________________________________________________

STATEMENT OF VENDOR REGARDING TYPE OF BUSINESS BEING CONDUCTED WITH AVAYA
INC. – Please check either (a) or (b) and/or (c)(a) _____ The work being performed for Avaya Inc. is subject to US income tax withholding.
ORTo the best of my knowledge and belief, I declare that the work being performed for Avaya Inc. is (checkall that apply):(b) _____For goods only(c) _____For services that will not be performed on U.S. soil

By:___________________________
Printed:________________________
Title:__________________________
Date: _________________________STATEMENT 2

Attachment 1Statement 2 - 9_17_12.xlsx

STATEMENT 3
NON-U.S./EMEA VENDOR STATEMENT ACKNOWLEDGING THAT PAYMENTS RECEIVED BY
VENDOR ARE/ARE NOT QUALIFYING AS ROYALTIES1. Name of vendor (state complete legal entity name and legal form)_________________________________________________
2. Country location___________________________________
3. Address (not P.O. box)_________________________________________________________________________________________________________________________________
4. Tax Number / VAT Identification No.___________________
5. Tax Office_________________________________________
Statement of Vendor regarding type of business being conducted with Avaya Inc. or Avaya subsidiaries – Pleasecheck the box(es) in either (a) or (b) and (c), if applicable.
To the best of my knowledge and belief, I declare that the remuneration for Services being performed for Avaya
Inc. or Avaya subsidiaries include (check all that apply):(a) _____Royalties1(b) _____No Royalties.
(c) _____Managerial or technical services performed in the country of residency of the Avaya entity2.
1

The term Royalties means payments of any kind received as a consideration for the use of, or the right touse, any copyright of scientific work including any patent, trade mark, design or model, plan, secretformula or process, or for information concerning industrial, commercial or scientific experience. Ifroyalties are being paid, Vendor will indicate the amount of royalties on the invoice.
2

For managerial or technical services, Vendor will indicate country where such services are performed andthe amount thereof on the invoice.

I furthermore declare that (legal entity name) ______________________________ is registered for income tax
purposes in (country) ______________________________.
By:___________________________
Printed:________________________
Title:__________________________
Date: _________________________