Expanded Withholding Taxes ATC Codes

BIR FORM NO.
1601-E
1601-E/2307 WE WI010
1601-E/2307 WE WI011
1601-E/2307 WE WC010
1601-E/2307 WE WC011
1601-E/2307 WE WI020
1601-E/2307 WE WI021
1601-E/2307 WE WI030
1601-E/2307 WE WI031
1601-E/2307 WE WI040
1601-E/2307 WE WI041
1601-E/2307 WE WI050
1601-E/2307 WE WI051
1601-E/2307 WE WC050
1601-E/2307 WE WC051
1601-E/2307 WE WI060
1601-E/2307 WE WI061
1601-E/2307 WE WI070
1601-E/2307 WE WI071
1601-E/2307 WE WI080
1601-E/2307 WE WI081
1601-E/2307 WE WI090
1601-E/2307 WE WI091
1601-E/2307 WE WI100
1601-E/2307 WE WC100
1601-E/2307 WE WI110
1601-E/2307 WE WC110
1601-E/2307 WE WI120
1601-E/2307 WE WC120
1601-E/2307 WE WI130
1601-E/2307 WE WI140
1601-E/2307 WE WC140
1601-E/2307 WE WI141
1601-E/2307 WE WI142
1601-E/2307 WE WI150
1601-E/2307 WE WI151
1601-E/2307 WE WI152
1601-E/2307 WE WI153
1601-E/2307 WE WI156
1601-E/2307 WE WC156
1601-E/2307 WE WI640
1601-E/2307 WE WC640
1601-E/2307 WE WI157
1601-E/2307 WE WC157
1601-E/2307 WE WI158
1601-E/2307 WE WC158
1601-E/2307 WE WI160
1601-E/2307 WE WC160
1601-E/2307 WE WI159
1601-E/2307 WE WI515
1601-E/2307 WE WC515
1601-E/2307 WE WI530
1601-E/2307 WE WI535
1601-E/2307 WE WC535
1601-E/2307 WE WI540
1601-E/2307 WE WC540
1601-E/2307 WE WI610
1601-E/2307 WE WC610
1601-E/2307 WE WI630
1601-E/2307 WE WC630
1601-E/2307 WE WI632
1601-E/2307 WE WC632
1601-E/2307 WE WI650
1601-E/2307 WE WC650
1601-E/2307 WE WI651
1601-E/2307 WE WC651
1601-E/2307 WE WI660
1601-E/2307 WE WC660
1601-E/2307 WE WI661
1601-E/2307 WE WC661
1601-E/2307 WE WI662
1601-E/2307 WE WC662
1601-E/2307 WE WI663
1601-E/2307 WE WC663
1601-E/2307 WE WI670
1601-E/2307 WE WC670
1601-E/2307 WE WI672
1601-E/2307 WE WC672
1601-E/2307 WE WI680
1601-E/2307 WE WC680
1601-E/2307 WE WC690
1601-E/2307 WE WI710
1601-E/2307 WE WC710
BIR FORM NO. 1600
1600/2306 WG WV010
1600/2306 WG WV020
1600/2306 WG WV040
1600/2306 WG WV050
1600/2306 WG WV060
1600/2306 WG WV070
1600/2307 WG WB030
1600/2307 WG WB040
1600/2307 WG WB050
1600/2307 WG WB070
1600/2307 WG WB080
1600/2307 WG WB090
1600/2307 WG WB301
1600/2307 WG WB303
1600/2307 WG WB102
1600/2307 WG WB103
1600/2307 WG WB104
1600/2307 WG WB108
1600/2307 WG WB109
1600/2307 WG WB110
1600/2307 WG WB120
1600/2307 WG WB121
1600/2307 WG WB130
1600/2307 WG WB140
1600/2307 WG WB150
1600/2307 WG WB160
1600/2307 WG WB170
1600/2307 WG WB180
1600/2307 WG WB200
1600/2307 WG WB201
1600/2307 WG WB202
1600/2307 WG WB203
1600/2307 WG WV012
1600/2306 WG WV014
1600/2307 WG WV022
1600/2306 WG WV024
1600/2307 WG WB082
1600/2306 WG WB084
MONTHLY REMITTANCE RETURN OF CREDITABLE INCOME TAXES WITHHELD (EXPANDED)
Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals - If the current year’s gross income is
P720,000 and below
Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals - If the current year’s gross income
exceeds P 720,000
Professionals/ talent fees paid to juridical persons - If the current year’s gross income is P720,000 and below
Professionals/ talent fees paid to juridical persons - If the current year’s gross income exceeds P 720,000
Professional entertainers, such as, but not limited to, actors and actresses, singers, lyricist, composers, emcees - If the
current year’s gross income is P 720,000 and below
Professional entertainers, such as, but not limited to, actors and actresses, singers, lyricist, composers, emcees - If the
current year’s gross income exceeds P 720,000
Professional athletes, including basketball players, pelotaris and jockeys - If the current year’s gross income is P
720,000 and below
Professional athletes including basketball players, pelotaris and jockeys - If the current year’s gross income exceeds
P720,000
Movie, stage, radio, television and musical directors and producers - If the current year’s gross income is P720,000 and
below
Movie, stage, radio, television and musical directors and producers - If the current year’s gross income exceeds P
720,000
Management and technical consultants paid to individuals. If the current year’s gross income is P 720,000 and below
Management and technical consultants paid to individuals - If the current year’s gross income exceeds P 720,000
Management and technical consultants paid to juridical person - If the current year’s gross income is P 720,000 and
below
Management and technical consultants paid to juridical person - If the currents year’s gross income exceeds P720,000
Business and bookkeeping agents and agencies - If the current year’s gross income is P 720,000 and below
Business and bookkeeping agents and agencies - If the current year’s gross income exceeds P 720,000
Insurance agents and insurance adjusters - If the current year’s gross income is P 720,000 and below
Insurance agents and insurance adjusters - If the current year’s gross income exceeds P 720,000
Other recipients of talent fees - If the current year’s gross income is P 720,000 and below
Other recipients of talent fees - If the current year’s gross income exceeds P 720,000
Fees of directors who are not employees of the company - If the current year’s gross income is P 720,000 and below
Fees of directors who are not employees of the company - If the current year’s gross income exceeds P 720,000
Rentals- real/personal properties, poles, satellites & transmission facilities, billboards - Individual
Rentals- real/personal properties, poles, satellites & transmission facilities, billboards - Corporate
Cinematographic film rentals - Individual
Cinematographic film rentals - Corporate
Income payments to prime contractors/sub-contractors - Individual
Income payments to prime contractors/sub-contractors - Corporate
Income distribution to beneficiaries of estates and trusts
Gross commission or service fees of custom, insurance, stock, real estate, immigration and commercial brokers & fees
of agents of professional entertainers - Individual
Gross commission or service fees of custom, insurance, stock, real estate, immigration and commercial brokers & fees
of agents of professional entertainers - Corporate
Payments to medical practitioners by a duly registered professional partnership for the practice of the medical
profession - If the currents year's income payments to the medical practitioner is P720,000 and below
Payments to medical practitioners by a duly registered professional partnership for the practice of the medical
profession - If the currents year's income payments to the medical practitioner exceeds P720,000
Payments for medical/dental/veterinary services thru Hospitals/ Clinics/Health Maintenance Organizations, including
direct payments to service providers - If the current year's income payments for the medical/dental/veterinary services
exceeds P 720,000
Payments for medical/dental/veterinary services thru Hospitals/ Clinics/Health Maintenance Organizations, including
direct payments to service providers - If the current year's income payments for the medical/dental/veterinary services is
P 720,000 and below
Payment by the general professional partnerships GPP) to its partners - If the current year's income payments to the
partners is P 720,000 and below
Payment by the general professional partnerships GPP) to its partners - If the current year's income payments to the
partners exceeds P 720,000
Payments made by credit card companies - Individual
Payments made by credit card companies - Corporate
Income payments made by the government to its local/resident suppliers of goods - Individual
Income payments made by the government to its local/resident suppliers of goods - Corporate
Income payments made by the government to its local/resident suppliers of service - Individual
Income payments made by the government to its local/resident suppliers of services - Corporate
Income payments made by top 20,000 private corporations to their local/resident suppliers of goods - Individual
Income payments made by top 20,000 private corporations to their local/resident suppliers of goods - Corporate
Income payments made by top 20,000 private corporations to their local/resident suppliers of services - Individual
Income payments made by top 20,000 private corporations to their local/resident suppliers of services - Corporate
Additional payments to government personnel from importers, shipping and airline companies or their agents for
overtime services
Commission, rebates, discounts and other similar considerations paid/granted to independent & exclusive distributors,
medical/technical & sales representatives & marketing agents & sub-agents of multi-level marketing companies -
Individual
Commission, rebates, discounts and other similar considerations paid/granted to independent & exclusive distributors,
medical/technical & sales representatives & marketing agents and sub-agents of multi-level marketing companies -
Corporate
Gross payments to embalmers by funeral parlors
Payments made by pre-need companies to funeral parlors - Individual
Payments made by pre-need companies to funeral parlors - Corporate
Tolling fee paid to refineries - Individual
Tolling fee paid to refineries - Corporate
Income payments made to suppliers of Agricultural products - Individual
Income payments made to suppliers of Agricultural products - Corporate
Income payments on purchases of minerals, mineral products & quarry resources - Individual
Income payments on purchases of minerals, mineral products & quarry resources - Corporate
Income payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD
1899, as amended by RA No. 7076- Individual
Income payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD
1899, as amended by RA No. 7076 - Corporate
On gross amount of refund given by Meralco to customers with active contracts as classified by Meralco - Individual
On gross amount of refund given by Meralco to customers with active contracts as classified by Meralco - Corporate
On gross amount of refund given by Meralco to customers with terminated contracts as classified by Meralco - Individual
On gross amount of refund given by Meralco to customers with terminated contracts as classified by Meralco -
Corporate
Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied
against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds
200 kwh as classified by MERALCO - Individual
200 kwh as classified by MERALCO - Corporate
against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as
classified by MERALCO - Individual
classified by MERALCO - Corporate
200 kwh as classified by other electric Distribution Utilities (DU) - Individual
200 kwh as classified by other electric Distribution Utilities (DU) - Corporate
classified by other electric Distribution Utilities (DU) - Individual
classified by other electric Distribution Utilities (DU) - Corporate
Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of goods
other than those covered by other rates of withholding tax - Individual
Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of goods
other than those covered by other rates of withholding tax - Corporation
Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of services
other than those covered by other rates of withholding tax - i) Individual
Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of services
other than those covered by other rates of withholding tax - ii) Corporation
Income payments made by political parties and candidates of local and national elections of all their purchase of goods
and services as campaign expenditures, and income payments made by individuals or juridical persons for their
purchases of goods and services intended to be given as campaign contribution to political parties and candidates -
Individual
Income payments made by political parties and candidates of local and national elections of all their purchase of goods
and services as campaign expenditures, and income payments made by individuals or juridical persons for their
purchases of goods and services intended to be given as campaign contribution to political parties and candidates -
Corporation
Income payments received by Real Estate Investment Trust (REIT)
Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue
Regulations No. 14-2012 subject to Creditable/ Expanded Withholding Tax - Individual
Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue
Regulations No. 14-2012 subject to Creditable/ Expanded Withholding Tax - Corporate
MONTHLY REMITTANCE RETURN OF VALUE-ADDED TAX AND OTHER PERCENTAGE TAXES WITHHELD
FWVAT on payments for purchases of Goods
FWVAT on payments for purchases of Services
Lease or use of properties or property rights owned by non-residents (Government Withholding Agent)
Lease or use of properties or property rights owned by non-residents (Private Withholding Agent)
Other services rendered in the Philippines by non-residents (Government Withholding Agent)
Other services rendered in the Philippines by non-residents (Private Withholding Agent)
Tax on carriers and keepers of garages
Franchise Tax on Gas and Water Utilities
Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M & who are
not VAT registered taxpayers
Tax on life insurance premiums
Persons exempt from VAT under Sec. 109(v) (creditable)-Government Withholding Agent
Tax on overseas dispatch, message or conversation originating from the Philippines
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On interest, commissions
and discounts from lending activities as well as income from financial leasing, on the basis of remaining maturities of
instruments from which such receipts are derived:
- Maturity period is five years or less
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On interest, commissions
and discounts from lending activities as well as income from financial leasing, on the basis of remaining maturities of
instruments from which such receipts are derived:
- Maturity period is more than five years
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On dividends and equity
shares and net income of subsidiaries
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On royalties, rentals of
property, real or personal, profits from exchange and all other items treated as gross income under the Code
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On net trading gains within
the taxable year on foreign currency, debt securities, derivatives, and other similar financial instruments
Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions. On interest, commissions
and discounts from lending activities as well as income from financial leasing, on the basis of the remaining maturities of
instrument from which such receipts are derived:
- Maturity period is five years or less
Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions. On interest, commissions
and discounts from lending activities as well as income from financial leasing, on the basis of the remaining maturities of
instrument from which such receipts are derived:
- Maturity period is more than five years
Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions. On all other items treated
as gross income under the Code
Business Tax on Agents of foreign insurance co. - insurance agents
Business Tax on Agents of foreign insurance co. - owner of the property
Tax on International Carriers
Tax on cockpits
Tax on amusement places, such as cabaret, night or day clubs, videoke bars, karaoke bars, karaoke television, karaoke
boxes, music lounges and other similar establishments
Tax on boxing exhibitions
Tax on professional basketball games
Tax on jai-alai & race tracks
Tax on sale, barter or exchange of shares of stocks listed and traded through the Local Stock Exchange
Tax on shares of stock sold or exchanged through initial and secondary public offering - Not over 25%
Tax on shares of stock sold or exchanged through initial and secondary public offering - Over 25% but not exceeding 33
1/3%
Tax on shares of stock sold or exchanged through initial and secondary public offering - Over 33 1/3%
VAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credit (creditable)
Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credit (final)
VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credit (creditable)
VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credit (final)
Persons exempt from VAT under Section 109v (creditable) - Private Withholding Agent
Persons exempt from VAT under Section 109v (final)
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
5%
5%
5%
5%
2%
2%
15%
10%
10%
10%
15%
15%
10%
10%
15%
1% of 1/2
1% of 1/2
1%
1%
2%
2%
1%
1%
2%
2%
15%
10%
10%
1%
1%
1%
5%
5%
1%
1%
5%
5%
5%
5%
25%
25%
32%
32%
10%
10%
10%
10%
10%
10%
20%
20%
1%
1%
2%
2%
5%
5%
1%
20%
20%
5%
5%
12%
12%
12%
12%
3%
2%
3%
2%
3%
10%
5%
1%
0%
7%
7%
5%
1%
5%
4%
5%
3%
18%
18%
10%
15%
30%
1/2 of 1%
4%
2%
1%
12%
12%
12%
12%
3%
3%
ATC
WI010
WI011
WI020
WI021
WI030
WI031
WI040
WI041
WI050
WI051
WI060
WI061
WI070
WI071
WI080
WI081
WI090
WI091
WI100
WI110
WI120
WI130
WI139
WI140
WI150
WI151
WI152
WI153
WI156
WI640
WI157
WI159
WI158
WI160
WI515
WI516
WI530
WI535
WI540
WI610
WI630
WI632
WI650
WI651
WI660
WI661
WI662
WI663
WI680
WI710
WI720
WC010
WC011
WC020
WC021
WC030
WC031
WC040
WC041
WC050
WC051
WC060
WC061
WC070
WC071
WC080
WC081
WC100
WC110
WC120
WC139
WC140
WC150
WC151
WC156
WC640
WC157
WC158
WC160
WC515
WC516
WC535
WC540
WC610
WC630
WC632
WC650
WC651
WC660
WC661
WC662
WC663
WC680
WC690
WC710
WC720
RR 6-2001 - https://www.lawphil.net/administ/bir/rr/rr06_01.pdf
MONTHLY REMITTANCE RETURN OF CREDITABLE INCOME TAXES WITHHELD (EXPANDED)

PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS
AMOUNT
PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EM
GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS OF AMOUNT
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS - IF GROSS INCOME FOR THE CURRENT Y
NOT EXCEED P 3M
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS - IF GROSS INCOME IS MORE THAN P 3M
REGISTERED REGARDLESS OF AMOUNT
ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS - IF GROSS IN
FOR THE CURRENT YEAR DID NOT EXCEED P 3M
MORE THAN P 3M OR VAT REGISTERED REGARDLESS OF AMOUNT
MANAGEMENT AND TECHNICAL CONSULTANTS - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
MANAGEMENT AND TECHNICAL CONSULTANTS - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS OF
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES -IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLE
AMOUNT
INSURANCE AGENTS AND INSURANCE ADJUSTERS - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
INSURANCE AGENTS AND INSURANCE ADJUSTERS - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS O
AMOUNT
OTHER RECIPIENTS OF TALENT FEES - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
OTHER RECIPIENTS OF TALENT FEES - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS OF AMOUNT
FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCE
FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERE
REGARDLESS OF AMOUNT
RENTALS: ON GROSS RENTAL OR LEASE FOR THE CONTINUED USE OR POSSESSION OF PERSONAL PROPERTY IN EXCESS OF TEN
THOUSAND PESOS (P 10,000) ANNUALLY AND REAL PROPERTY USED IN BUSINESS WHICH THE PAYOR OR OBLIGOR HAS NOT TA
OR IS NOT TAKING TITLE, OR IN WHICH HAS NO EQUITY; POLES, SATELLITES , TRANSMISSION FACILITIES AND BILLBOARDS
CINEMATOGRAPHIC FILM RENTALS AND OTHER PAYMENTS TO RESIDENT INDIVIDUALS AND CORPORATE CINEMATOGRAPHIC F
OWNERS, LESSORS OR DISTRIBUTORS
INCOME PAYMENTS TO CERTAIN CONTRACTORS
INCOME DISTRIBUTION TO THE BENEFICIARIES OF ESTATES AND TRUSTS
GROSS COMMISSIONS OR SERVICE FEES OF CUSTOMS, INSURANCE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, FEES
AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE CONSULTANT
ESTATE APPRAISERS AND REAL ESTATE BROKERS) - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE CONSULTANT
ESTATE APPRAISERS AND REAL ESTATE BROKERS) - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS O
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE
DENTISTS) BY HOSPITALS & CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR
ESTABLISHMENTS - IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS OF AMOUNT
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE
ESTABLISHMENTS - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS - IF GROSS INCOME FOR THE CURRENT YEA
EXCEED P 720,000
PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS - IF GROSS INCOME EXCEEDS P 720,000
INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES
INCOME PAYMENTS MADE BY THE GOVERNMENT AND GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS (GOCCS) TO
LOCAL/RESIDENT SUPPLIERS OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
LOCAL/RESIDENT SUPPLIERS OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
ADDITIONAL INCOME PAYMENTS TO GOVERNMENT PERSONNEL FROM IMPORTERS, SHIPPING AND AIRLINE COMPANIES OR TH
AGENTS FOR OVERTIME SERVICES
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOS
COVERED BY OTHER RATES OF WITHHOLDING TAX
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THO
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/GRANTED TO INDEPENDENT AND/OR EXCL
SALES REPRESENTATIVES AND MARKETING AGENTS AND SUB-AGENTS OF COMPANIES, INCLUDING MULTI-LEVEL MARKETING C
- IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 3M
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/GRANTED TO INDEPENDENT AND/OR EXCL
- IF GROSS INCOME IS MORE THAN P 3M OR VAT REGISTERED REGARDLESS OF AMOUNT
GROSS PAYMENTS TO EMBALMERS BY FUNERAL PARLORS
PAYMENTS MADE BY PRE-NEED COMPANIES TO FUNERAL PARLORS
TOLLING FEES PAID TO REFINERIES
INCOME PAYMENTS MADE TO SUPPLIERS OF AGRICULTURAL PRODUCTS IN EXCESS OF CUMULATIVE AMOUNT OF P 300,000 W
SAME TAXABLE YEAR
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES, SUCH AS BUT NOT LIMITE
SILVER, GOLD, MARBLE, GRANITE, GRAVEL, SAND, BOULDERS AND OTHER MINERAL PRODUCTS EXCEPT PURCHASES BY BANGK
NG PILIPINAS
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES BY BANGKO SENTRAL NG P
(BSP) FROM GOLD MINERS/SUPPLIERS UNDER PD 1899, AS AMENDED BY RA NO. 7076
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH ACTIVE CONTRACTS AS CLASSIFIED BY MERALCO
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH TERMINATED CONTRACTS AS CLASSIFIED BY MERA
ON GROSS AMOUNT OF INTEREST ON THE REFUND OF METER DEPOSIT WHETHER PAID DIRECTLY TO THE CUSTOMERS OR APP
AGAINST CUSTOMER'S BILLINGS OF RESIDENTIAL AND GENERAL SERVICE CUSTOMERS WHOSE MONTHLY ELECTRICITY CONSUM
EXCEEDS 200 KWH AS CLASSIFIED BY MERALCO
AGAINST CUSTOMER'S BILLINGS OF NON-RESIDENTIAL CUSTOMERS WHOSE MONTHLY ELECTRICITY CONSUMPTION EXCEEDS 2
AS CLASSIFIED BY MERALCO
EXCEEDS 200 KWH AS CLASSIFIED BY OTHER ELECTRIC DISTRIBUTION UTILITIES (DU)
AGAINST CUSTOMER'S ILLINGS OF NON-RESIDENTIAL CUSTOMERS WHOSE MONTHLY ELECTRICITY CONSUMPTION EXCEEDS 20
CLASSIFIED BY OTHER ELECTRIC DISTRIBUTION UTILITIES (DU)
INCOME PAYMENTS MADE BY POLITICAL PARTIES AND CANDIDATES OF LOCAL AND NATIONAL ELECTIONS ON ALL THEIR PURCH
GOODS AND SERVICES RELATED TO CAMPAIGN EXPENDITURES, AND INCOME PAYMENTS MADE BY INDIVIDUALS OR JURIDICAL
FOR THEIR PURCHASES OF GOODS AND SERVICES INTENDED TO BE GIVEN AS CAMPAIGN CONTRIBUTIONS TO POLITICAL PARTI
CANDIDATES
INTEREST INCOME DERIVED FROM ANY OTHER DEBT INSTRUMENTS NOT WITHIN THE COVERAGE OF DEPOSIT SUBSTITUTES AN
REVENUE REGULATIONS NO. 14-2012
INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) - IF GROSS INCOME EXCEEDS P 720,000
GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
GROSS INCOME EXCEEDS P 720,000
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS - IF GROSS INCOME FOR THE CURRENT Y
NOT EXCEED P 720,000
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS - IF GROSS INCOME EXCEEDS P 720,000
FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
EXCEEDS P 720,000
MANAGEMENT AND TECHNICAL CONSULTANTS - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
MANAGEMENT AND TECHNICAL CONSULTANTS - IF GROSS INCOME EXCEEDS P 720,000
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,00
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES - IF GROSS INCOME EXCEEDS P 720,000
INSURANCE AGENTS AND INSURANCE ADJUSTERS - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
INSURANCE AGENTS AND INSURANCE ADJUSTERS - IF GROSS INCOME EXCEEDS P 720,000
OTHER RECIPIENTS OF TALENT FEES - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
OTHER RECIPIENTS OF TALENT FEES - IF GROSS INCOME EXCEEDS P 720,000
RENTALS: ON GROSS RENTAL OR LEASE FOR THE CONTINUED USE OR POSSESSION OF PERSONAL PROPERTY IN EXCESS OF TEN
THOUSAND PESOS (P 10,000) ANNUALLY AND REAL PROPERTY USED IN BUSINESS WHICH THE PAYOR OR OBLIGOR HAS NOT TA
OR IS NOT TAKING TITLE, OR IN WHICH HAS NO EQUITY; POLES, SATELLITES, TRANSMISSION FACILITIES AND BILLBOARDS
CINEMATOGRAPHIC FILM RENTALS AND OTHER PAYMENTS TO RESIDENT INDIVIDUALS AND CORPORATE CINEMATOGRAPHIC F
OWNERS, LESSORS OR DISTRIBUTORS
INCOME PAYMENTS TO CERTAIN CONTRACTORS
AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE ONSULTANTS,
ESTATE APPRAISERS AND REAL ESTATE BROKERS) - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE ONSULTANTS,
ESTATE APPRAISERS AND REAL ESTATE BROKERS) - IF GROSS INCOME EXCEEDS P 720,000
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE DOCTORS OF VETERINARY SCIENCE
ESTABLISHMENTS - IF GROSS INCOME EXCEEDS P 720,000
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE DOCTORS OF VETERINARY SCIENCE
ESTABLISHMENTS - IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES
LOCAL/RESIDENT SUPPLIERS OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
LOCAL/RESIDENT SUPPLIERS OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOS
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THO
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/ GRANTED TO INDEPENDENT AND/OR EXC
- IF GROSS INCOME FOR THE CURRENT YEAR DID NOT EXCEED P 720,000
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/ GRANTED TO INDEPENDENT AND/OR EXC
- IF GROSS INCOME EXCEEDS P 720,000
PAYMENTS MADE BY PRE-NEED COMPANIES TO FUNERAL PARLORS
TOLLING FEES PAID TO REFINERIES
INCOME PAYMENTS MADE TO SUPPLIERS OF AGRICULTURAL PRODUCTS IN EXCESS OF CUMULATIVE AMOUNT OF P 300,000 W
SAME TAXABLE YEAR
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES, SUCH AS BUT NOT LIMITE
SILVER, GOLD, MARBLE, GRANITE, GRAVEL, SAND, BOULDERS AND OTHER MINERAL PRODUCTS EXCEPT PURCHASES BY BANGK
NG PILIPINAS
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES BY BANGKO SENTRAL NG P
(BSP) FROM GOLD MINERS/SUPPLIERS UNDER PD 1899, AS AMENDED BY RA NO. 7076
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH ACTIVE CONTRACTS AS CLASSIFIED BY MERALCO
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH TERMINATED CONTRACTS AS CLASSIFIED BY MERA
EXCEEDS 200 KWH AS CLASSIFIED BY MERALCO
AGAINST CUSTOMER'S BILLINGS OF NON-RESIDENTIAL CUSTOMERS WHOSE MONTHLY ELECTRICITY CONSUMPTION EXCEEDS 2
AS CLASSIFIED BY MERALCO
EXCEEDS 200 KWH AS CLASSIFIED BY OTHER ELECTRIC DISTRIBUTION UTILITIES (DU)
AGAINST CUSTOMER'S BILLINGS OF NON- RESIDENTIAL CUSTOMERS WHOSE MONTHLY ELECTRICITY CONSUMPTION EXCEEDS
AS CLASSIFIED BY OTHER ELECTRIC DISTRIBUTION UTILITIES (DU)
INCOME PAYMENTS MADE BY POLITICAL PARTIES AND CANDIDATES OF LOCAL AND NATIONAL ELECTIONS ON ALL THEIR PURCH
GOODS AND SERVICES RELATED TO CAMPAIGN EXPENDITURES, AND INCOME PAYMENTS MADE BY INDIVIDUALS OR JURIDICAL
FOR THEIR PURCHASES OF GOODS AND SERVICES INTENDED TO BE GIVEN AS CAMPAIGN CONTRIBUTIONS TO POLITICAL PARTI
CANDIDATES
INCOME PAYMENTS RECEIVED BY REAL ESTATE INVESTMENT TRUST (REIT)
INTEREST INCOME DERIVED FROM ANY OTHER DEBT INSTRUMENTS NOT WITHIN THE COVERAGE OF DEPOSIT SUBSTITUTES AN
REVENUE REGULATIONS NO. 14-2012
INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR
RATE
5%
10%
5%
10%
5%
10%
5%
10%
5%
10%
5%
10%
5%
10%
5%
10%
5%
10%
5%
5%
2%
15%
5%
10%
10%
5%
10%
15%
1%
1%
2%
15%
1%
2%
5%
10%
1%
1%
5%
1%
5%
1%
25%
32%
10%
10%
10%
20%
5%
20%
1%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
10%
15%
5%
5%
2%
10%
15%
15%
10%
1%
1%
2%
1%
2%
10%
15%
1%
5%
1%
5%
1%
25%
32%
10%
10%
10%
20%
5%
1%
20%
1%

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MONTHLY REMITTANCE RETURN OF CREDITABLE INCOME TAXES WITHHELD (EXPANDED)

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