Is withholding tax paid for a property rented to be used as an association office?

Legal entities such as associations, foundations, companies, and public institutions are required to withhold 20% income tax at the source on the rent they pay when renting a workplace from an individual. This deduction is paid to the tax office with a withholding tax return. (Income Tax Law Article 94/5-b) In other words, if the property is rented from an individual, a 20% withholding is applied; if it is rented from a company (a legal entity), no withholding is made. The company issues an invoice for the rent and declares its own corporate tax.