What Was Covered

• The full revised WHT rate schedule — resident vs non-resident, corporate vs non-corporate
• Final WHT vs creditable WHT — which transaction types fall into each category
• The WHT reforms: expanded scope, new compliance obligations for agents and payees
• Timing of deduction, filing, remittance deadlines, and penalty exposure
• Supplier and client relationship obligations — including recommended contract clauses
• The WHT-CIT interaction: how credits reduce final tax liability and carry-forward rules
• The pre-payment-run checklist: five checks to run before every payment cycle
• Across-the-counter transactions: definition and exclusion criteria under NTA 2025