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Who are the Withholding Tax Entities?

The Withholding Tax Entities are:

  • Any Government Entity, that is,
    • (a) The Government or any of its Ministry, Division, or Office;
    • (b) Any Semi Government or Autonomous Organization;
    • (c) Any State owned Institution;
    • (d) Local Authority, Council or any similar Organization;
  • Any Non-Government Institution affiliated with the NGO Affairs Bureau or the Department of Social service.
  • Any Bank, Insurance Company or similar financial representative.
  • Any Post-Secondary Educational Institution.
  • Any Public Limited Company.
  • Institution under the Large Tax Payers Unit (Value Added Tax).
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