2.5 All sales, consumption, value-added, or similar taxes assessed on the Service Fee shall be the responsibility of DI. All personal income taxes imposed on the Service fee (Article 2.1) and benefits-in-kind (Article 2.2) shall be the responsibility of Adviser. DI shall withhold 20% personal income tax of total income from the monthly payments to Adviser. DI shall provide Adviser with the related tax-withholding certificates.