How do I know if I am a withholding tax agent or not?
Withholding tax agent is any person or entity who is required to deduct and remit the taxes withheld to the government.
How do I know if I am required to deduct and remit the taxes withheld?
*If in your BIR Form 2303 it's not indicated as one of your registered activities is "Withholding Tax - Expanded" then you are Non-Withholding tax agent.
How to fill up BIR 2307? click here