Check "REGISTERED ACTIVITY(IES)" in your Certificate of Registration.
If you see a line saying "WITHHOLDING TAX - EXPANDED/OTH" then YES, you are required to withhold taxes whenever you pay any of your suppliers.
As a withholding agent, you also have to file two more additional tax forms:
- Monthly Remittance Form of Creditable Income Taxes Withheld
- Submitted every February, March, May, June, August, September, November, and December
- Each filing covers the previous month
- Quarterly Remittance Return of Creditable Income Taxes Withheld
- Submitted every April, July, October, and January
- Each filing covers the previous quarter
To find out how withholding taxes are entered in Taxumo, go here:
How to do I enter withheld taxes if I am the withholding agent?