Summary of Expanded Withholding tax (Creditable)

SCHEDULES OF ALPHANUMERIC TAX CODES

NATURE OF INCOME PAYMENT

TAX

A T C

RATE

IND

CORP

EWT- professionals (lawyers, CPAs, engineers, etc)/talent fees paid

to juridical persons

- if the current year's gross income is P720,000 and below

10%

WI 010

WC 010

- if the current year's gross income exceeds P720,000

15%

WI 011

WC 011

EWT- professional entertainers-

10%

WI 020

- if the current year's gross income does not exceed P720,000.00

- if the current year's gross income exceeds P720,000.00

15%

WI 021

EWT- professional athletes-

10%

WI 030

- if the current year's gross income does not exceed P720,000.00

- if the current year's gross income exceeds P720,000.00

15%

WI 031

EWT- movie, stage, radio, television and musical directors-

10%

WI 040

- if the current year's gross income does not exceed P720,000.00

- if the current year's gross income exceeds P720,000.00

15%

WI 041

EWT- management and technical consultants

10%

WI 050

WC 050

- if the current year's gross income is P720,000 and below

- if the current year's gross income exceeds P720,000

15%

WI 051

WC 051

EWT- business and bookkeeping agents and agencies

10%

WI 060

- if the current year's gross income is P720,000 and below

- if the current year's gross income exceeds P720,000

15%

WI 061

EWT- insurance agents and insurance adjusters

10%

WI 070

- if the current year's gross income is P720,000 and below

- if the current year's gross income exceeds P720,000

15%

WI 071

EWT- other recipient of talent fees-

10%

WI 080

- if the current year's gross income does not exceed P720,000.00

- if the current year's gross income exceeds P720,000.00

15%

WI 081

EWT- fees of directors who are not employees of the company

10%

WI 090

- if the current year's gross income is P720,000 and below

- if the current year's gross income exceeds P720,000

15%

WI 091

EWT- rentals : real/personal properties, poles,satellites & transmission

5%

WI 100

WC 100

facilities, billboards

EWT- cinematographic film rentals

5%

WI 110

WC 110

EWT- prime contractors/sub-contractors

2%

WI 120

WC 120

EWT- income distribution to beneficiaries of estates & trusts

15%

WI 130

EWT- gross commission or service fees of customs, insurance,

10%

WI 140

WC 140

stocks, real estate, immigration & commercial brokers &

fees of agents of professional entertainers

NATURE OF INCOME PAYMENT

TAX

A T C

RATE

IND

CORP

EWT- payments to medical practitioners by a duly registered professional partnership

-if the current year's income payments for the medical practitioner is P720,000 and below

10%

WI 141

-if the current year's income payments for the medical practitioner exceed P720,000

15%

WI 142

EWT- 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

10%

WI 151

is P720,000 and below

- if the current year's income payments for the medical/dental/veterinary services

15%

WI 150

exceeds P720,000

EWT- payment by the general professional partnership (GPP) to its partners

10%

WI 152

-if the current year's income payments for the partner is P720,000 and below

-if the current year's income payments for the partner exceed P720,000

15%

WI 153

EWT- payments made by credit card companies

1% of 1/2

WI 156

WC 156

EWT- income payments made by the government to its local/resident suppliers

1%

WI 640

WC 640

of Goods

EWT- income payments made by the government to its local/resident suppliers

2%

WI 157

WC 157

of Services

EWT- income payments made by top 10,000 private corporations to

1%

WI 158

WC 158

their local/resident supplier of goods

EWT- income payments made by top 10,000 private corporations to

2%

WI 160

WC 160

their local/resident supplier of services

EWT- additional payments to government personnel from importers, shipping

15%

WI 159

and airline companies or their agents for overtime services

EWT- commission,rebates, discounts and other similar considerations

10%

WI 515

WC 515

paid/granted to independent and exclusive distributors, medical/technical

and sales representatives and marketing agents and sub-agents

of multi-level marketing companies

EWT- gross payments to embalmers by funeral companies

1%

WI 530

EWT- payments made by pre-need companies to funeral parlors

1%

WI 535

WC 535

EWT- tolling fee paid to refineries

5%

WI 540

WC 540

EWT- income payments made to suppliers of agricultural products

1%

WI 610

WC 610

EWT- income payments on purchases of minerals, mineral products & quarry resources

10%

WI 630

WC 630

EWT - income payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP)

10%

WI 632

WC 632

from gold miners/suppliers under PD 1899, as amended by RA No. 7076

EWT- on gross amount of refund given by MERALCO to customers with active

25%

WI 650

WC 650

contracts as classified by MERALCO

EWT- on gross amount of refund given by MERALCO to customers with terminated

32%

WI 651

WC 651

contracts as classified by MERALCO