Withholding tax on Services Provided to customer

Hello Hope you all are well

I wanted to know the entry in financial statements when a customer withholds a certain amount

For instance supplied service TShs 1,000,000/- excluding VAT
The customer is required to pay me TShs 1,180,000/-
However he deducts 5% W/Tax TShs 50,000/- which he will pay directly to the tax authorities and pays me only TShs 1,130,000/-

Please advise on how can this be shown in financial statements and if this amount can be claimed from corporation tax

Thanks