Aside from the required withholding of income tax by government agencies and instrumentalities on their payments to their suppliers of goods and services, what other tax types must be withheld by them

10) Aside from the required withholding of income tax by government agencies and instrumentalities on their payments to their suppliers of goods and services, what other tax types must be withheld by them.

a) Value Added Tax – on all income payments subject to VAT

b) Percentage Tax – on all payments subject to percentage tax such as payments to the following:

- Any person engaged in business whose gross sales or receipts do not exceed P1,919,500 (RR 3-2012) and who are not VAT-registered persons. (Persons exempt from VAT under Sec. 109V of the Tax Code)

- Domestic carriers and keepers of garages, except owners of bancas and owners of animal drawn two wheeled vehicle

- Operators of international carriers doing business in the Philippines.

- Franchise grantees of electric, gas or water utilities

- Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts of the preceding year do not exceed Ten Million (P10,000,000.00) Pesos and did not opt to register as VAT Taxpayers

- Communication providers with regards to overseas dispatch, messages or conversation from the Philippines

- Banks and non-bank financial intermediaries and finance companies

- Life insurance companies

- Agents of foreign insurance companies

- Proprietor, lessee, or operator of cockpits, cabarets, night or day clubs, videoke/karaoke bars, karaoke television, karaoke boxes, music lounges and other similar establishments, boxing exhibitions, professional basketball games, jai-alai and race tracks

- Winners in horse races or owner of winning race horses

- Every stock broker who effected a sale, barter, exchange or other disposition of shares of stock listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in securities

- A corporate issuer/stock broker, whether domestic or foreign, engaged in the sale, barter, exchange or other disposition through Initial Public Offering (IPO) /secondary public offering of shares of stock in closely held corporations

Source : http://www.bir.gov.ph/index.php/tax-information/withholding-tax.html#wt0013