evidence: The following tax rates apply where income of the individual from salary exceeds 75% of taxable income: The following tax rates are applicable in other cases (for individuals and associations of persons [AOPs]): [...] In general, the entire tax is deducted at source on payment of salary to individuals at rates mentioned above for salaried individuals. Varying withholding tax (WHT) rates are prescribed for different goods, services, and contracts provided and executed by individuals and AOPs, based on status of the vendor being an active taxpayer or not.