Who are the Withholding Tax Entities?

The Withholding Tax Entities are:

1. 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;
2. Any Non-Government Institution affiliated with the NGO Affairs Bureau or the Department of Social service.
3. Any Bank, Insurance Company or similar financial representative.
4. Any Post-Secondary Educational Institution.
5. Any Public Limited Company.
6. Institution under the Large Tax Payers Unit (Value Added Tax).