Appendix 61

PURCHASE ORDER
ABC ELEMENTARY SCHOOL
Entity Name

Supplier : XYZ CORP / XYZ STORE P.O. No. : ____________________________

Address : 123 DAVAO ORIENTAL Date : _______________________________
TIN : 123-456-789 Mode of Procurement : _________________
Gentlemen:
Please furnish this Office the following articles subject to the terms and conditions contained herein:

Place of Delivery : ___________________________________ Delivery Term : ________________________

Date of Delivery : ____________________________________ Payment Term : ________________________

Stock/
Unit Description Quantity Unit Cost Amount
Property No.
PCS SIGN PEN( 6 PCS BLACK) 6 30.00 180.00
PCS CERTIFICATE HOLDER (A4) 10 30.00 300.00
ream CANON LAID 1 1,000.00 1,000.00
PCS CLAIR BOOK 5 30.00 150.00
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-

(Total Amount in Words) #VALUE! 1,630.00

In case of failure to make the full delivery within the time specified above, a penalty of one-tenth (1/10) of one percent for
every day of delay shall be imposed on the undelivered item/s.

Conforme: Very truly yours,

__________________________ ________________________________
Signature over Printed Name of Supplier
Signature over Printed Name of Authorized Official

___________________________ _____________________________
Date Designation

153
Fund Cluster : ___________________________________ ORS/BURS No. : ______________________
Funds Available : _________________________________ Date of the ORS/BURS: _______________

Amount : ____________________________
________________________________________
Signature over Printed Name of Chief Accountant/Head of
Accounting Division/Unit

153
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form Certificate of Final Tax

2306
No.
January 2018
(ENCS)
Withheld at Source 2306 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 04 0 1 20 20 (MM/DD/YYYY) To 04 3 0 20 2 0 (MM/DD/YYYY)

Part I – Income Recipient/Payee Information

2 Taxpayer Identification Number (TIN) 123 - 456 - 789 -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
XYZ CORP / XYZ STORE
4 Registered Address 4A ZIP Code
MATI CITY
5 Foreign Address, if applicable 5A ICR No. (For Alien Payee Only)

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN) 00 0 - 863 - 958 - 708
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
ABC ES - DIVISION OF DAVAO ORIENTAL
8 Registered Address 8A ZIP Code
GOVERNMENT CENTER , DAHICAN CITY OF MATI 8 200
Part III – Details of Income Payment and Tax Withheld (Attach additional sheet if necessary)
Nature of Income Payment ATC Amount of Payment Tax Withheld
VAT Purchase of Goods WVO10 1,455.36 72.77

Total 72.77

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent
to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

NAME OF PRINCIPAL/ POSITION/ T.I.N. Date Signed (MM/DD/YYYY)

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:
NAME OF PRINCIPAL/ POSITION/ T.I.N. Date Signed (MM/DD/YYYY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
To be accomplished for Value-Added Tax/Percentage Tax Withholding (substituted filing)
I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of Internal
Revenue.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value-Added Tax Returns (BIR Form 2551Q/2550M/Q), since I
have only one payor from whom I earn our income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% Final Percentage Tax
Withholding/12% Final VAT Withholding in lieu of the 3% Percentage Tax/12% VAT in order to be entitled to the privileges accorded by the Substituted Percentage Tax
Return/Substituted VAT Return System prescribed in the aforesaid Regulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Final
Percentage Tax/12% Final VAT from myr sale of goods and/or services.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
 Date of Issue
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

SCHEDULES OF ALPHANUMERIC TAX CODES

ATC
Nature of Income Payment
Individual Corporate
Income Tax
Fringe Benefit
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the Philippines WF360
2 Non-Resident Alien Not Engaged in Trade or Business Within the Philippines WF330
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings Deposit WI161 WC161
4 Time Deposit WI161 WC161
5 Government Securities WI162 WC162
6 Deposit Substitutes/Others WI163 WC163
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) years WI440 WC440
Three (3) years to less than four (4) years WI441
Four (4) years to less than five (5) years WI442
8 Foreign Currency Deposit WI170 WC170
9 On Amounts Withdrawn from Decedent’s Deposit Account WI165
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs) WC180
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs) WC190
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs) WC191
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs WI202 WC212
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs WI203 WC213
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule) WC222
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule) WC223
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB) WI224
18 Property dividend payment by domestic corporation to NRAETB WI225
19 Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partne
or share in the net income after tax of an association, joint account or a joint venture taxable as a corporation of which he is a member or a WI226
co-venturer
20 On other payments to NRFCs WC230
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortium WI240
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign
WI250 WC250
corporations
23 On prizes exceeding P10,000 and other winnings paid to individuals WI260
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered WC280
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels WC290
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipment WC300
27 On payments to oil exploration service contractors/sub-contractors WI310 WC310
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic
WI330
corporation and real property
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors WI340 WC340
30 Royalties paid to NRAETB on cinematographic films and similar works WI341
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the
WI350
National Internal Revenue Code of 1997, as amended
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositions WI380
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises) WC390
34 Informers Cash Reward to individuals/juridical persons WI410 WC410
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - Individual WI450
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - Corporate WC450
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT) WI700 WIC700
For Business Tax
38 VAT Withholding on Purchase of Goods WV010
39 VAT Withholding on Purchase of Services WV020
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final) WV014
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final) WV024
42 Persons Exempt from VAT under Section 109BB (Section 116 applies) WB084
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%) WB191
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%) WB192
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%) WB193
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%) WB194
47 VAT Withholding from non-residents (Government Withholding Agent) WV040
48 VAT Withholding from non-residents (Private Withholding Agent) WV050
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form Certificate of Creditable Tax

2307
No.
January 2018
(ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 04 0 1 20 20 (MM/DD/YYYY) To 04 3 0 20 2 0 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN) - - -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

4 Registered Address 4A ZIP Code

MATI CITY
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

8 Registered Address 8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Income Payments made by the Government
and Government owned controlled Corp.
(GOCC) to its local / resident supplier of WC640 1,455.36 14.55
goods

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 14.55

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent
to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

PRINCIPAL NAME/ POSITION III/ TIN NUMBER

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
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 for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form Certificate of Creditable Tax

2307
No.
January 2018
(ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 04 0 1 20 20 (MM/DD/YYYY) To 04 3 0 20 2 0 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN) - - -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
XYZ STORE
4 Registered Address 4A ZIP Code
MATI CITY
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

8 Registered Address 8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Income Payments made by the Government
and Government owned controlled Corp.
(GOCC) to its local / resident supplier of WI640 1,455.36 14.55
goods

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 14.55

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent
to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

PRINCIPAL NAME/ POSITION III/ TIN NUMBER

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
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 for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Appendix 61

PURCHASE ORDER
ABC ELEMENTARY SCHOOL
Entity Name

Supplier : XYZ CORP / XYZ STORE P.O. No. : ____________________________

Address : 123 DAVAO ORIENTAL Date : _______________________________
TIN : 123-456-789 Mode of Procurement : _________________
Gentlemen:
Please furnish this Office the following articles subject to the terms and conditions contained herein:

Place of Delivery : ___________________________________ Delivery Term : ________________________

Date of Delivery : ____________________________________ Payment Term : ________________________

Stock/
Unit Description Quantity Unit Cost Amount
Property No.
PCS SIGN PEN( 6 PCS BLACK) 6 30.00 180.00
PCS CERTIFICATE HOLDER (A4) 10 30.00 300.00
ream CANON LAID 1 1,000.00 1,000.00
PCS CLAIR BOOK 5 30.00 150.00

(Total Amount in Words) #VALUE! 1,630.00

In case of failure to make the full delivery within the time specified above, a penalty of one-tenth (1/10) of one percent for
every day of delay shall be imposed on the undelivered item/s.

Conforme: Very truly yours,

__________________________ ________________________________
Signature over Printed Name of Supplier
Signature over Printed Name of Authorized Official

___________________________ _____________________________
Date Designation

Fund Cluster : ___________________________________ ORS/BURS No. : ______________________

Funds Available : _________________________________ Date of the ORS/BURS: _______________

Amount : ____________________________
________________________________________
Signature over Printed Name of Chief Accountant/Head of
Accounting Division/Unit

153
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form Certificate of Final Tax

2306
No.
January 2018
(ENCS)
Withheld at Source 2306 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 04 0 1 20 20 (MM/DD/YYYY) To 04 3 0 20 2 0 (MM/DD/YYYY)

Part I – Income Recipient/Payee Information

2 Taxpayer Identification Number (TIN) 123 - 456 - 789 -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
XYZ CORP / XYZ STORE
4 Registered Address 4A ZIP Code
MATI CITY
5 Foreign Address, if applicable 5A ICR No. (For Alien Payee Only)

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN) 00 0 - 863 - 958 - 708
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
ABC ES - DIVISION OF DAVAO ORIENTAL
8 Registered Address 8A ZIP Code
GOVERNMENT CENTER , DAHICAN CITY OF MATI 8 200
Part III – Details of Income Payment and Tax Withheld (Attach additional sheet if necessary)
Nature of Income Payment ATC Amount of Payment Tax Withheld
Persons Exempt from VAT under Sec. 109BB (creditable)-
Government Withholding Agent WB080 1,630.00 48.90

Total 48.90

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent
to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

NAME OF PRINCIPAL/ POSITION/ T.I.N. Date Signed (MM/DD/YYYY)

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:
NAME OF PRINCIPAL/ POSITION/ T.I.N. Date Signed (MM/DD/YYYY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
To be accomplished for Value-Added Tax/Percentage Tax Withholding (substituted filing)
I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of Internal
Revenue.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value-Added Tax Returns (BIR Form 2551Q/2550M/Q), since I
have only one payor from whom I earn our income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% Final Percentage Tax
Withholding/12% Final VAT Withholding in lieu of the 3% Percentage Tax/12% VAT in order to be entitled to the privileges accorded by the Substituted Percentage Tax
Return/Substituted VAT Return System prescribed in the aforesaid Regulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Final
Percentage Tax/12% Final VAT from myr sale of goods and/or services.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
 Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

SCHEDULES OF ALPHANUMERIC TAX CODES

ATC
Nature of Income Payment
Individual Corporate
Income Tax
Fringe Benefit
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the Philippines WF360
2 Non-Resident Alien Not Engaged in Trade or Business Within the Philippines WF330
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings Deposit WI161 WC161
4 Time Deposit WI161 WC161
5 Government Securities WI162 WC162
6 Deposit Substitutes/Others WI163 WC163
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) years WI440 WC440
Three (3) years to less than four (4) years WI441
Four (4) years to less than five (5) years WI442
8 Foreign Currency Deposit WI170 WC170
9 On Amounts Withdrawn from Decedent’s Deposit Account WI165
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs) WC180
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs) WC190
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs) WC191
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs WI202 WC212
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs WI203 WC213
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule) WC222
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule) WC223
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB) WI224
18 Property dividend payment by domestic corporation to NRAETB WI225
19 Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partne
or share in the net income after tax of an association, joint account or a joint venture taxable as a corporation of which he is a member or a WI226
co-venturer
20 On other payments to NRFCs WC230
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortium WI240
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign
WI250 WC250
corporations
23 On prizes exceeding P10,000 and other winnings paid to individuals WI260
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered WC280
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels WC290
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipment WC300
27 On payments to oil exploration service contractors/sub-contractors WI310 WC310
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic
WI330
corporation and real property
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors WI340 WC340
30 Royalties paid to NRAETB on cinematographic films and similar works WI341
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the
WI350
National Internal Revenue Code of 1997, as amended
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositions WI380
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises) WC390
34 Informers Cash Reward to individuals/juridical persons WI410 WC410
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - Individual WI450
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - Corporate WC450
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT) WI700 WIC700
For Business Tax
38 VAT Withholding on Purchase of Goods WV010
39 VAT Withholding on Purchase of Services WV020
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final) WV014
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final) WV024
42 Persons Exempt from VAT under Section 109BB (Section 116 applies) WB084
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%) WB191
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%) WB192
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%) WB193
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%) WB194
47 VAT Withholding from non-residents (Government Withholding Agent) WV040
48 VAT Withholding from non-residents (Private Withholding Agent) WV050
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form Certificate of Creditable Tax

2307
No.
January 2018
(ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 04 0 1 20 20 (MM/DD/YYYY) To 04 3 0 20 2 0 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN) - - -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

4 Registered Address 4A ZIP Code

MATI CITY
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

8 Registered Address 8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Income Payments made by the Government
and Government owned controlled Corp.
(GOCC) to its local / resident supplier of WC640 1,630.00 16.30
goods

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 16.30

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent
to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

PRINCIPAL NAME/ POSITION III/ TIN NUMBER

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
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 for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue

BIR Form Certificate of Creditable Tax

2307
No.
January 2018
(ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 04 0 1 20 20 (MM/DD/YYYY) To 04 3 0 20 2 0 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN) - - -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
XYZ STORE
4 Registered Address 4A ZIP Code
MATI CITY
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

8 Registered Address 8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Income Payments made by the Government
and Government owned controlled Corp.
(GOCC) to its local / resident supplier of WI640 1,630.00 16.30
goods

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 16.30

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent
to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

PRINCIPAL NAME/ POSITION III/ TIN NUMBER

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
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 for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
Income payments made by the government and government-owned a
controlled corporations (GOCCs) to its local/resident suppliers of good
other than those covered by other rates of withholding tax
 and government-owned and
/resident suppliers of goods
withholding tax