Article 53 imposes an obligation on taxpayers who pay or credit any amounts specified in Article 52 to a non-resident. The payer is legally responsible for deducting the tax from the gross amount and remitting it to the Tax Authority. This remittance must occur within fourteen days from the end of the month in which the amount was paid or credited. The payment must be accompanied by an official form, and a copy of this form must be provided to the recipient, ensuring a clear record for international tax credit purposes.