. Can you provide a guide for individual taxpayers on the taxability of their earned income from business and/or practice of profession, and for withholding agents/payers on the treatment of income payments if the payee is under the graduated IT rates; if payee is qualified and opted for the 8% IT rage; if subject or not to withholding taxes (WT)?

. Can you provide a guide for individual taxpayers on the taxability of their earned income from business and/or practice of profession, and for withholding agents/payers on the treatment of income payments if the payee is under the graduated IT rates; if payee is qualified and opted for the 8% IT rage; if subject or not to withholding taxes (WT)?