Types of Withholding Tax for Services Provided by Non-Tax Residents 非税务居民提供的服务，需缴付的预扣税类别一般为：
Types of Withholding Tax for Services Provided by Non-Tax Residents 非税务居民提供的服务，需缴付的预扣税类别一般为：
Types of Withholding Tax for Services Provided by Non-Tax Residents
1. Section 109 – Royalty (版权使用费)
o Applicable when the payer purchases or uses an application to create their own advertising campaigns.
2. Section 109B – Special Classes of Income (特设类别收入)
o Applicable when the payer does not purchase or use the application but relies solely on the services provided by the recipient to run advertisements.
Philippines