The Bureau of Internal Revenue recently published the lists of Top Withholding Agents (TWA) who are required to deduct and remit either the one percent (1%) or two percent (2%) Creditable Withholding Tax (CWT) from the income payments to their suppliers of goods and services, respectively, as per Revenue Regulations No. 31-2020. This can be accessed via BIR Official website www.bir.gov.ph
Revenue Memorandum Circular (RMC) No. 27-2022 issued on March 16, 2022 further states that the obligation to deduct and remit the 1% and 2% CWT for the additional TWAs shall commence effective April 1, 2022 as per the newly set criteria under Revenue Regulations (RR) No. 31-2020. The requirement does not apply to any taxpayer not included in the published list of TWAs.
Please check source links, viz:
RMC No. 27-2022: https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2022%20RMCs/RMC%20No.%2027-2022.pdf
RR No. 31-2020: https://www.bir.gov.ph/images/bir_files/internal_communications_1/Full%20Text%20RR%202020/RR%20No.%2031-2020.pdf