Section 231B — estimated withholding tax based on vehicle value, engine capacity and taxpayer status.
| Engine Capacity | ATL / Filer | Non-ATL / Non-Filer |
|---|---|---|
| Up to 850cc | 0.50% | 1.50% |
| 851cc–1000cc | 1.00% | 3.00% |
| 1001cc–1300cc | 1.50% | 4.50% |
| 1301cc–1600cc | 2.00% | 6.00% |
| 1601cc–1800cc | 3.00% | 9.00% |
| 1801cc–2000cc | 5.00% | 15.00% |
| 2001cc–2500cc | 7.00% | 21.00% |
| 2501cc–3000cc | 9.00% | 27.00% |
| Above 3000cc | 12.00% | 36.00% |