TAX TAX

RATE CORP RATE

EWT- professional/talent fees paid to juridical persons/individuals EWT- gross commission or service fees of custom, insurance, stock, real estate,
(lawyers, CPAs, etc.) immigration & commercial brokers & fees of agents of professional entertainers
EWT- professional entertainers- EWT- payments for medical practitioners through a duly registered professional partnership 10%
- if the current year's gross income does not exceed P720,000.00 EWT- payments for medical/dental /veterinary services thru hospitals/clinics/
- if the current year's gross income exceeds P720,000.00 20% health maintenance organizations, including direct payments to service providers
EWT- professional athletes- EWT- payments to partners of general professional partnerships 10%
- if the current year's gross income does not exceed P720,000.00 EWT- payments made by credit card companies 1% of 1/2
- if the current year's gross income exceeds P720,000.00 20% EWT- payments made by government offices on their local purchase of goods
EWT- movie, stage, radio, television and musical directors- & services from local/resident suppliers
- if the current year's gross income does not exceed P720,000.00 EWT- Income payments made by top 10,000 private corporations to
- if the current year's gross income exceeds P720,000.00 20% their local/resident supplier of goods
EWT- management and technical consultants 10% EWT- Income payments made by top 10,000 private corporations to
EWT- bookkeeping agents and agencies 10% their local/resident supplier of services
EWT- insurance agents and insurance adjusters 10% EWT- additional payments to government personnel from importers, shipping
EWT- other recipient of talent fees- and airline companies or their agents for overtime services
- if the current year's gross income does not exceed P720,000.00 EWT- commission,rebates, discounts & other similar considerations paid/granted to
- if the current year's gross income exceeds P720,000.00 20% independent & exclusive distributors, medical/technical & sales representatives
EWT- fees of directors who are not employees of the company 20% & marketing agents & sub-agents of multi-level marketing companies
EWT- rentals : real/personal properties, poles,satellites & transmission EWT - Gross payments to embalmers by funeral companies 1%
facilities, billboards EWT - payments made by pre-need companies to funeral parlors 1%
EWT- cinematographic film rentals 5% WC 110 EWT- Tolling fee paid to refineries 5%
EWT- prime contractors/sub-contractors 2% WC 120 EWT- Income payments made to suppliers of agricultural products 1%
EWT- income distribution to beneficiaries of estates & trusts 15% EWT- Income payments on purchases of minerals, mineral products & quarry resources
1%

2%
15%
1%
WI 021
10% WI 080
WI 070
10%
10% WI 020
WI 040
10%
SCHEDULES OF ALPHANUMERIC TAX CODES
NATURE OF INCOME PAYMENT NATURE OF INCOME PAYMENT
A T C
IND
5% WI 100 WC 100
WI 090
10%
WI 060
10%
WI 030
WI 031
WI 081
WI 130
10%
WI 041
WI 050
WC 010 WI 010
WI 120
WI 110
10%
2%
IND CORP
WI 141
WI 152
WI 156 WC 156
WI 530
WI 535 WC 535
WI 540 WC 540
WI 610 WC 610
WI 630 WC 630
WI 515 WC 515
WC 158
WI 159
WI 158
WI 160
WI 140
SCHEDULES OF ALPHANUMERIC TAX CODES
A T C
WC 160
WC 140
WI 151
WI 157 WC 157
(To be filled up by the BIR)
DLN: PSIC:

Fill in all applicable spaces. Mark all appropriate boxes with an X.
1 For the Month 2 Amended Return? 3 No. of Sheets Attached 4 Any Taxes Withheld?
(MM / YYYY)
Yes No
Yes
Part I B a c k g r o u n d I n f o r m a t i o n
5 TIN 6 RDO Code 7 Line of Business
8 Withholding Agent's Name (Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals)
9
Telephone Number
10
Registered Address
11 Zip Code
12 Category of Withholding Agent 13 Are there payees availing of tax relief under special law or international tax treaty?
Private Government Yes No If yes, specify
Part II Computation of Tax
14 Total Tax Required to be Withheld and Remitted 14
15 Less: Tax Remitted in Return Previously Filed, if this is an amended return 15
16 Tax Still Due/(Overremittance) 16
17 Add: Penalties Surcharge Interest
17A 17B 17C 17D
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D) 18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
19 20
Part III Stamp of Receiving
Drawee Bank/ Date Office and
Particulars Agency Number MM DD YYYY Amount Date of Receipt
21 Cash/Bank 21
Debit Memo
22 Check 22A
22B 22C 22D
23 Others 23A 23B 23C 23D
Machine Validation/Revenue Official Receipt Details (If not filed with the bank)
TIN of Tax Agent (if applicable)
NATURE OF INCOME PAYMENT
TAX
RATE
TAX REQUIRED
A T C TAX BASE
TO BE WITHHELD
Details of Payment
Treasurer/Asst. Treasurer/Authorized Representative
Compromise
President/Vice President/Authorized Representative/Tax Agent
Tax Agent Accreditation No./Date of Accreditation (if applicable)
(Signature Over Printed Name)
Title/Position of Signatory
(Signature Over Printed Name)
Title/Position of Signatory







April 2003 (ENCS)


Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)


BIR Form No.
(Except for transactions involving onerous transfer
of real property classified as ordinary asset)
1601-E
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas



No
Telephone Number
Computation of Tax
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge, and belief,
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
Stamp of Receiving
Office and
Date of Receipt
TAX REQUIRED
TO BE WITHHELD
-E