Question/Topic
Hi po, pwede po magtanong, may cooperative kami na supplier (lease of venue, speaker) and nag-provide sila ng certificate of tax exemption. Need po ba kami mag withhold sa kanila or di na po? Thank you po sa makakasagot.
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See BIR Certificate of Registration (COR) 2303. The tax type indicated in the COR will depend on the nature of the supplier’s business and the taxes that are applicable to their operations. For example, if the supplier is engaged in selling goods, they may be registered under the Value Added Tax (VAT) system. On the other hand, if the supplier provides professional services, they may be registered under the Percentage Tax system.
RR 2-98, Amended from sec 2 of RR 11-2018 and RR 7-2019 if considered as top w/holding tax agent they are subject to w/tax .