Withholding taxes is one tax that employees might be confusing as the tax they have to actually pay. IN reality withholding taxes on compensation/salary is just a way the Philippine government do to collect tax so that there is a continuous source of fund. That is why at the end of the year the last payroll may have a higher or lower tax deduction to actually adjust the tax that you need to pay based on the previously withheld taxes in your payroll.
Also there are other withholding taxes which applies more to business owners and investors depending on the sales or income. So please watch the video below to learn more about withholding taxes.