In RR No. 8-2018, self-employed individual is defined/classified as professional or non-professional. In RR No. 11-2018. Only professionals have the rates of 5% or 10% what is the withholding tax rate for the non-professionals?

If the individual’s service is not covered by the definition of a professional under RR No.8-2018 and does not fall under Section 2.57.2(A) of RR No. 2-98. As amended by RR No. 11-2018, the same shall be subjected to 2% income tax withholding.