Full withholding cases
- Advertisement services
- Unregistered or inactive provider
- Specified Government or public-sector recipient
- Reduced-rate service
Fifty percent treatment
Other covered transactions may attract withholding of 50% of the leviable services tax.
Telecommunication, banking and courier categories may have exclusions or special conditions. Select the exact service classification.
Important: This basic explainer is for general guidance. Verify the selected category, effective law, schedule, notification and any exemption before payment or filing.
TBS WHT Calculator