Professionals

 Subject to 10% EXPANDED WITHHOLDING TAX ON INCOME PAYMENTS (Gross Income =< P720,000)
 Subject to 15% EXPANDED WITHHOLDING TAX ON INCOME PAYMENTS (Gross Income > P720,000)
 Subject to 5% WITHHOLDING TAX ON GOVERNMENT MONEY PAYMENT (VAT Registered)
 Subject to 3% WITHHOLDING TAX ON GOVERNMENT MONEY PAYMENT (OPT or Non-VAT Registered)

Water District
 Subject to 2% Franchise tax
 Not subject to income tax because it is considered a public utility
 Not subject to EXPANDED WITHHOLDING TAX ON INCOME PAYMENTS
 Subject to 2% WITHHOLDING TAX ON GOVERNMENT MONEY PAYMENT

BIR Certificates:
2307 - Expanded Withholding Tax; Withholding Tax on GMP (OPT or Non-VAT Registered)
2306 - Final Withholding Tax; Withholding Tax on GMP (VAT Regsitered)

Notes:
 If there is subscription, withhold 1% or 2% withholding tax
 Single purchase means a one-time purchase
 Services includes: https://www.bir.gov.ph/index.php/tax-information/value-added-tax.html