Hi,
Right out the box WHMCS can't support it. You'll need to develop a custom solution.
Your problem looks very similar to Australian withholding for credit notes and Italian invoices towards Public Administrations. I had to deal with both of them and well... good luck 😨
Anyway what do you mean when you say you have to hold 9.2%?
Also keep in mind that probably you don't want to base the entire thing on a select that customers can freely change especially if it can be abused to get cheaper prices. I suspect that your country has a webservice like VIES or ABN Lookup that allows you to determine if a customer is a company. You should use it.