We would like you to clarify, if a customer puts in 1 PO, but services and parts are listed as separate items, does the 3% WHT still apply for the parts?
Panwa: Please see the clarification as below:
- Deduction of withholding tax shall be considered to the kind of business operation, if such business carries on the kind of services rendered, the customer who will pay the money must deduct the withholding tax in accordance with the Revenue Code.
- Even if the PO or invoice will separate between the service charge and the list of spare parts.
Anyways, if you need further assistance for monthly tax filing, half-year tax filing and doing yearly tax, kindly note that we could assist for such click here.
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