FINANCIAL SECTION IX - PRIZE MONEY (b) Additional Taxes (c) Tax Receipts and Forms The Tournament shall be responsible for any additional taxes  imposed. Tournaments must make best efforts to supply tax receipts or  forms to the players before they collect their prize money. If tax  forms are not available, players should be told when they will  receive them and who they can contact from the Tournament if  they have a problem. Players must receive the Tournament tax  forms required by local law by the last day of the Tour Year or  such other date as required by local law. Players are solely responsible for their taxes and for providing  current tax information on Tournament tax forms or for providing  other official documentation to the Tournament directly if  requested. The WTA does not maintain current tax information  pertaining to players nor does the WTA assume liability for  conveying players’ tax status or tax information to Tournaments.  Tournaments may provide blank electronic tax forms along with  instructions for completing the forms to the WTA for posting on  the PlayerZone. Players may complete and return these forms  to the Tournament’s designated contact and should do so prior  to the Tournament. The WTA is not responsible for providing  tax forms to players or collecting them from players and cannot  make adjustments or modifications to the tax forms supplied by  Tournaments or give advice on completing them. Qualifying prize money at WTA 125 Tournaments shall be paid  on-site, unless otherwise approved by the WTA. b.  Qualifying Prize Money at WTA 125 Tournaments i.  Payment Currency and Method ii. Withholding In addition to the player’s applicable income tax deduction, each  WTA 125 Tournament shall also withhold from Qualifying prize  money any non-member service fees, fines, or other WTA expenses  designated by the WTA. 168