What is the applicable withholding tax on income payments made to self-employed professionals who failed to submit their sworn declaration to the payer?

The applicable withholding tax rate for self-employed professionals who failed to submit sworn declaration to the payer is 10% for income tax. Moreover, if the payer is a government entity, the same income payment is also subject to either 3% percentage tax or 5% withholding Vat, whichever is applicable.