A contractor is any person who is a resident who has been awarded a contract for providing or supplying independent personal services for reward, other than an employee; or a non-resident person with a contract undertaking, that is, the supply of goods or services or the undertaking of any work for reward (whether the amount or nature of the reward, is at the time of making of the contract, fixed and agreed upon or not) under or pursuant to any contract (includes a sub-contract) entered into between two or more parties. Payments to resident contractors are subject to 2% Withholding Tax, while payments to non-resident contractors are subject to 10% Withholding Tax.