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WITHHOLDING
TAXES
CS & TMD
General Course for Revenue Officers WT 230 Slide 1
Distribution of Tax Returns Filed by Type of
Tax for the CY 2007
Other Transfer
Taxes Taxes
13.08% 0.37%
Withholding
Percentage Taxes
Taxes
40.81%
24.62%
Excise Taxes
Value-Added Taxes Income Taxes
0.17%
13.42% 7.53%
CS & TMD
General Course for Revenue Officers WT 230 Slide 2
Objectives
CS & TMD
General Course for Revenue Officers WT 230 Slide 3
Topic Outline
CS & TMD
General Course for Revenue Officers WT 230 Slide 4
Importance of Withholding Tax System
CS & TMD
General Course for Revenue Officers WT 230 Slide 5
Types of Withholding Taxes
CS & TMD
General Course for Revenue Officers WT 230 Slide 6
Withholding Tax on Compensation
CS & TMD
General Course for Revenue Officers WT 230 Slide 7
Kinds of Compensation
Regular Compensation
CS & TMD
General Course for Revenue Officers WT 230 Slide 8
Kinds of Compensation (cont.)
Supplementary Compensation -includes payments to an
employee in addition to the regular compensation as follows:
Commissions
Overtime pay
Fees, including directors fees
Profit sharing
Monetization of leave credits
Sick Leave
Fringe benefit received by rank & file employee
Hazard pay
Taxable 13th month pay
Other remuneration received from an employee-
employer relationship
CS & TMD
General Course for Revenue Officers WT 230 Slide 9
Exemptions from Withholding
Tax on Compensation
1. Remuneration received as an incident of employment
(RA 7641; those with approved reasonable private retirement
plan; Social Security Act 1954, as amended; GSIS Act of 1937,
as amended; and etc.)
2. Remuneration paid for agricultural labor
3. Remuneration for domestic services
4. Remuneration for casual labor not in the course of an
employer's trade or business
5. Compensation for services by a citizen or resident of the Philippines
for a foreign government or International Organization
6. Damages (Actual, moral, exemplary and nominal)
7. Life insurance
8. Amounts received by the insured as a return of premium
9. Compensation for injuries or sickness
10. Income exempt under treaty
11. Thirteenth (13th) month pay & other benefits
12. GSIS,SSS Medicare & other contributions (employees share only)
CS & TMD
General Course for Revenue Officers WT 230 Slide 10
Exemptions from Withholding
Tax on Compensation
CS & TMD
General Course for Revenue Officers WT 230 Slide 11
De Minimis Benefits Not
Subject to Withholding Tax
a) Monetized unused vacation leave credits of employees not
exceeding ten (10) days during the year and the monetized
value of leave credits paid to government officials and employees;
b) Medical cash allowance to dependents of employees not
exceeding Seven Hundred Fifty Pesos (P750.00) per employee
per semester or One Hundred Twenty-Five Pesos (P125.00) per
month;
c) Rice subsidy of One Thousand Five Hundred Pesos (P1,500.00)
or one (1) sack 50 kg. rice per month amounting to not more than
One Thousand Five Hundred Pesos (P1,500.00);
d) Uniform and clothing allowance not exceeding Four Thousand
Pesos (P4,000.00) per annum;
CS & TMD
General Course for Revenue Officers WT 230 Slide 12
De Minimis Benefits Not
Subject to Withholding Tax
e) Actual yearly medical benefits not exceeding Ten Thousand Pesos
(P10,000.00) per annum;
f) Laundry allowance not exceeding Three Hundred Pesos
(P300.00) per month;
CS & TMD
General Course for Revenue Officers WT 230 Slide 13
De Minimis Benefits Not
Subject to Withholding Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 14
Requirements of Withholding
CS & TMD
General Course for Revenue Officers WT 230 Slide 15
Requirements of Withholding
CS & TMD
General Course for Revenue Officers WT 230 Slide 16
Personal and Additional Exemption
CS & TMD
General Course for Revenue Officers WT 230 Slide 17
SWORN DECLARATION AND WAIVER OF RIGHT
TO CLAIM EXEMPTIONS OF QUALIFIED DEPENDENT CHILDREN
CS & TMD
General Course for Revenue Officers WT 230 Slide 18
Premium Payments on Health and
Hospitalization Insurance of an Individual Taxpayer
Two Thousand Four Hundred Pesos (P2,400.00) per family or
Two Hundred Pesos (P200.00) a month paid during the
taxable year
Conditions:
1. Familys gross income must not be more than
Two Hundred Fifty Thousand Pesos (P250,000.00)
for the taxable year;
CS & TMD
General Course for Revenue Officers WT 230 Slide 19
Steps to Determine the amount of tax
to be Withheld
CS & TMD
General Course for Revenue Officers WT 230 Slide 20
Steps to Determine the amount of tax
to be Withheld
Step 3. Segregate the taxable compensation income as
determined in Step 2 into:
Regular taxable income
Supplementary compensation income
CS & TMD
General Course for Revenue Officers WT 230 Slide 21
Steps to Determine the amount of tax
to be Withheld
Step 5. Fix the compensation level as follows:
MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 41.67 208.33 708.33 1,875.00 4,166.67 10,416.67
Status +0% +5% +10% +15% +20% +25% +35% +32%
over over over over over over over over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 833 2,500 5,833 11,667 20,833 41,667
2. S/ME 50.0 1 4,167 5,000 6,667 10,000 15,833 25,000 45,833
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 6,250 7,083 8,750 12,083 17,917 27,083 47,917
2. ME2 / S2 100.0 1 8,333 9,167 10,833 14,167 20,000 29,167 50,000
3. ME3 / S3 125.0 1 10,417 11,250 12,917 16,250 22,083 31,250 52,083
4. ME4 / S4 150.0 1 12,500 13,333 15,000 18,333 24,167 33,333 54,167
CS & TMD
General Course for Revenue Officers WT 230 Slide 22
Steps to Determine the amount of tax
to be Withheld
CS & TMD
General Course for Revenue Officers WT 230 Slide 23
Sample Problem 1
Mr. A, single with no dependent, receives P12,000.00 (net of SSS/GSIS,
PHIC, HDMF employee share only) as monthly regular compensation and
P5,000.00 as supplementary compensation for January 2009 or a total of
P17,000.00.
COMPUTATION: Using the monthly withholding tax table (Revised Withholding Tax Tables beginning
January 1, 2009), the withholding tax for January 2009 is computed by referring to Table A line 2 S of column
5 (fix compensation level taking into account only the regular compensation income of P12,000.00 which
shows a tax of P708.33 on P10,000.00 plus 20% of the excess of P2,000.00 (P12,000.00 less P10,000.00)
plus P5,000.00 supplementary compensation.
Regular compensation P12,000.00
Less: compensation level
(line A-2 Column 5) 10,000.00
Excess P 2,000.00
Add: Supplementary compensation 5,000.00
Total P 7,000.00
MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 41.67 208.33 708.33 1,875.00 4,166.67 10,416.67
Status +0% +5% +10% +15% +20% +25% +35% +32%
over over over over over over over over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 833 2,500 5,833 11,667 20,833 41,667
2. S/ME 50.0 1 4,167 5,000 6,667 10,000 15,833 25,000 45,833
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 6,250 7,083 8,750 12,083 17,917 27,083 47,917
2. ME2 / S2 100.0 1 8,333 9,167 10,833 14,167 20,000 29,167 50,000
3. ME3 / S3 125.0 1 10,417 11,250 12,917 16,250 22,083 31,250 52,083
4. ME4 / S4 150.0 1 12,500 13,333 15,000 18,333 24,167 33,333 54,167
CS & TMD
General Course for Revenue Officers WT 230 Slide 25
Sample Problem 2
For the month of August 2008, Mrs. C, married with three qualified dependent children,
with a basic salary equivalent to the SMW, receives P9,964.00 (P382/day x 313 days
12) as statutory monthly minimum wage plus other compensation such as commission
of P10,000, transportation allowance of P2,000, hazard pay of P1,000, overtime pay of
P5,000 and night shift differential pay of P2,000.00. Compute the withholding tax of Mrs.
C for the month of August 2008 using the Revised Transitional Withholding Tax Table for
the period July 6 to December 31 2008.
COMPUTATION:
Statutory Minimum Wage P 9,964.00
Gross Benefits
Hazard pay 1,000.00
Overtime Pay 5,000.00
Night Shift Differential 2,000.00 8,000.00
Sub-total P17,964.00
Taxable compensation
Commission* 10,000.00
Transportation allowance* 2,000.00 12,000.00
Total Taxable Compensation Income P29,964.00
========
CS & TMD
General Course for Revenue Officers WT 230 Slide 26
Sample Problem 2
Regular compensation P 9,964.00
Less: Compensation level (line B-3 column 4) 7,708.00
Excess P 2,256.00
Add: Supplementary compensation (8,000 + 12,000) 20,000.00
Total P 22,256.00
Note: *An employee who receives compensation other than the SMW, holiday, overtime, night
shift differential and hazard pay shall not enjoy the privilege of being a minimum wage earner, and
his entire earnings are no longer considered exempt.
CS & TMD
General Course for Revenue Officers WT 230 Slide 27
Use of Exceptional Computation
CS & TMD
General Course for Revenue Officers WT 230 Slide 28
Year-end Adjustment
CS & TMD
General Course for Revenue Officers WT 230 Slide 29
Annualized Withholding Tax
(Year-End Adjustment)
PURPOSE:
Tax due = Tax Withheld
WHEN:
1. When the employer employee relationship is
terminated before the end of the calendar year.
2. When computing for the year-end adjustment, the
employer shall determine the amount to be
withheld from the compensation of the last month
of employment or in December of the current
calendar year.
CS & TMD
General Course for Revenue Officers WT 230 Slide 30
Annualized Withholding Tax
CS & TMD
General Course for Revenue Officers WT 230 Slide 31
Annualized Withholding Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 32
Annualized Withholding Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 33
Certificate of Gross Income for the
Current Year
CS & TMD
General Course for Revenue Officers WT 230 Slide 34
Annualized Withholding Tax (cont.)
Step 5 Compute the amount of tax on the difference arrived
at in Step 4.
But Not Of Excess
Over Amount Rate Over
Over
not over 10,000 5%
10,000 30,000 500+10% 10,000
30,000 70,000 2,500+15% 30,000
70,000 140,000 8,500+20% 70,000
140,000 250,000 22,500+25% 140,000
250,000 500,000 50,000+30% 250,000
500,000 over 125,000+32% 500,000
CS & TMD
General Course for Revenue Officers WT 230 Slide 35
Annualized Withholding Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 36
Annualized Withholding Tax - Formula
CS & TMD
General Course for Revenue Officers WT 230 Slide 37
EXAMPLE 1: (Year-end adjustments computation)
For taxable year 2009, WTD Corporation (Full exemption per RA 9504
shall be used for calendar year 2009) has the following employees
Mr. F, married, whose wife is also employed, with two qualified dependent
children, received for the year:
CS & TMD
General Course for Revenue Officers WT 230 Slide 38
EXAMPLE 1: (Year-end adjustments computation)
CS & TMD
General Course for Revenue Officers WT 230 Slide 39
EXAMPLE 2: (Year-end adjustments computation)
Mr. G, single, who was hired on July 6, 2009 received the following:
He paid for the year an annual premium on health and hospitalization insurance
amounting to P2,400.00.
CS & TMD
General Course for Revenue Officers WT 230 Slide 40
EXAMPLE 2: (Year-end adjustments computation)
* Premium payment on health and/or hospitalization shall be allowed considering that gross compensation amounted
to P156,000 only and did not exceed P250,000.00.
** Refer to Certificate of Compensation Payment /Tax Withheld (BIR Form No. 2316) issued by previous employer.
*** Taxes withheld from July 6 to December 31, 2008 computed by the present employer using the cumulative
computation.
CS & TMD
General Course for Revenue Officers WT 230 Slide 41
Requirement for Deductibility
CS & TMD
General Course for Revenue Officers WT 230 Slide 42
Right to Claim Withholding Exemptions
CS & TMD
General Course for Revenue Officers WT 230 Slide 43
Application for Registration for Individuals Earning
Compensation Income (BIR Form No. 1902)
CS & TMD
General Course for Revenue Officers WT 230 Slide 44
Required forms and attachments
(BIR Form Nos. 1902 and 2305)
a. Marriage Contract;
b. Birth Certificate of each qualified dependent child(ren), certified by the
Local Civil Registry Office/National Statistics Office (NSO)/equivalent
document issued by a government office previously requiring certified copy
showing the name of parent/s and the name of the QDC with birth date
(e.g. passport of QDC as certified by companys Human Resource Officer);
c. Certificate of employment of the husband if he is working abroad;
d. Sworn Declaration and Waiver of Right to Claim Exemptions of Qualified
Dependent Child(ren) by the Husband (Annex F) in case wife is claiming
the additional exemptions of the children;
e. Medical Certificate of qualified dependent child, if physically/mentally
incapacitated;
f. Court decision of legal adoption of children;
g. Death Certificate; and
h. Other documentary evidence, where the above documents are not
available.
CS & TMD
General Course for Revenue Officers WT 230 Slide 45
What are TPs Expectation after
Submission of Annual Return
CS & TMD
General Course for Revenue Officers WT 230 Slide 46
Transmittal Form
REPUBLIC OF THE PHILIPPINES ANNEX C
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE
TRANSMITTAL FORM
BIRs Copy
CS & TMD
General Course for Revenue Officers WT 230 Slide 47
Substituted Filing
CS & TMD
General Course for Revenue Officers WT 230 Slide 48
Requisites for Individuals Qualified for Substituted Filing
and May No Longer/No Need to File BIR Form No. 1700
CS & TMD
General Course for Revenue Officers WT 230 Slide 49
Requisites for Individuals Qualified for Substituted Filing
and May No Longer/No Need to File BIR Form No. 1700
CS & TMD
General Course for Revenue Officers WT 230 Slide 50
Individuals NOT Qualified for Substituted
Filing and Must File BIR Form No. 1700
CS & TMD
General Course for Revenue Officers WT 230 Slide 51
Individuals NOT Qualified for Substituted
Filing and Must File BIR Form No. 1700 (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 52
Individuals NOT Qualified for Substituted
Filing and Must File BIR Form No. 1700 (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 53
Certificate of Compensation Payment/
Tax Withheld
What to issue: BIR Form No. 2316
(BIR Form 2316 Oct 2002 ENCS version)
Who to issue: Employer
When to issue: a) On or before January 31 of the
succeeding calendar year; or
b) On the day of last payment of
compensation, if terminated
Number of copies: Three (3) copies
Signed by: Both employer and employee
(under the penalty of perjury)
Note: An extra copy shall be furnished by the employer duly certified by him to
his NEW employer in case of transfer of employment within the taxable year.
CS & TMD
General Course for Revenue Officers WT 230 Slide 54
Certificate of Final Income Tax
Withheld at Source
What to issue: BIR Form No. 2306
Who to issue: Payor
When to issue: On or before January 31 of the
following calendar year; or
CS & TMD
General Course for Revenue Officers WT 230 Slide 55
For Substituted Filing
Certificate of Compensation Payment/Tax Withheld -
(BIR Form No. 2316)
This certificate shall include a certification that
the employers filing of BIR Form No. 1604-CF
shall be considered a substituted filing of the
employees income tax return.
It shall be signed by both the employees and
employer attesting the information stated
therein has been verified and is true and correct
to the best of their knowledge.
CS & TMD
General Course for Revenue Officers WT 230 Slide 56
For Individuals Not Qualified for Substituted Filing
Certificate of Compensation Payment/Tax Withheld -
(BIR Form No. 2316)
CS & TMD
General Course for Revenue Officers WT 230 Slide 57
Uses of Certificate of Compensation Payment/
Tax Withheld (BIR Form No. 2316)
CS & TMD
General Course for Revenue Officers WT 230 Slide 58
What to Do with BIR Form No. 2316
Issued by Employer
CS & TMD
General Course for Revenue Officers WT 230 Slide 59
What to Do with BIR Form No. 2316
Issued by Employer (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 60
Expanded Withholding Taxes (EWT)
CS & TMD
General Course for Revenue Officers WT 230 Slide 61
Income Tax / Creditable VAT / Percentage
CS & TMD
General Course for Revenue Officers WT 230 Slide 62
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates
Income Subject to EWT Rate
A. Professional fees, talent fees, etc. 15% if the gross income for
for services rendered by individuals the current year exceeds
P720,000.00
1. Individuals engaged in the practice of
10% if P720,000 or less
profession or callings like Lawyers,
CPAs, Engineers, etc.
CS & TMD
General Course for Revenue Officers WT 230 Slide 63
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 65
Affidavit - Declaration of Current
Years Gross Income
Republic of the Philippines )
Province of ___________________ ) SS
City/Municipality _______________ )
_______________
Affiant-Declarant
Notary Public
My commission expires on _______________
Doc. No. :______
Page NO. :______
Book No. :______
Series of 20 ______
CS & TMD
General Course for Revenue Officers WT 230 Slide 66
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
B. Professional fees, talent fees, etc. for 15% if the gross income for the
services of taxable juridical persons current year exceeds
P720,000.00
10% if P720,000 or less
C. Rentals
Real properties
Personal properties used in business in
5%
excess of P10,000 annually except RA
8556 (Financial Company Act of 1998)
Poles, satellites and transmission facilities
Billboards
D. Cinematographic film rentals & other 5%
payments
CS & TMD
General Course for Revenue Officers WT 230 Slide 67
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
E. Income payments to certain contractors:
2%
General engineering contractors
General building contractors
Specialty contractors
Other contractors
F. Income distribution to the beneficiaries 15%
of estate and trusts
G. Gross commission or service fees of 10%
customs, insurance, stocks, real estate,
immigration and commercial broker and
fees of agents of professional entertainers
CS & TMD
General Course for Revenue Officers WT 230 Slide 68
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
H. Payment by the general professional 15% if the gross income
partnership (GPP) to its partners for the current
I. Payments to medical/dental/veterinary year exceeds
services thru hospitals/clinics/health P720,000.00
maintenance organizations, including 10% if P720,000 or less
direct payments to service providers
CS & TMD
General Course for Revenue Officers WT 230 Slide 69
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
J. Gross selling price or total amount of
consideration or its equivalent paid to the
seller/owner for the sale, exchange or
transfer of real property classified as
ordinary asset:
exempt
1. Seller/transferor is exempt from CWT in
accordance with Sec. 2.57.5 of RR 2-98
With a selling price of P500,000 or less 1.5%
With a selling price of P500,000 but not
3.0%
more than P2,000,000
With a selling price of more than P2,000,000 5%
CS & TMD
General Course for Revenue Officers WT 230 Slide 70
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
K. Additional income payments to government 15%
personnel from importers, shipping and
airline companies or their agents for
overtime services
L. Certain income payments made by credit 1% on one-half of the
card companies gross amount paid
CS & TMD
General Course for Revenue Officers WT 230 Slide 71
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Note: Provided, however, that for purchases involving agricultural products in their original state,
the tax required to be withheld under this sub-section shall only apply to purchases in excess of
the cumulative amount of Three Hundred Thousand Pesos (P300,000) within the same taxable
year. For this purpose, agricultural products in their original state as used in these regulations,
shall only include corn, coconut, copra, palay, rice, cassava, sugar cane, coffee, fruits,
vegetables, marine food products, poultry and livestocks.
CS & TMD
General Course for Revenue Officers WT 230 Slide 72
Criteria to be Used in the Identification as
Top 5,000 Individuals
CS & TMD
General Course for Revenue Officers WT 230 Slide 73
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 74
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
O. Commissions, rebates, discounts and other 10%
similar considerations paid/granted to
independent and exclusive distributors,
medical/technical and sale representative
and marketing agents and sub-agents of
multi-level marketing companies
P. Tolling fees paid to refineries 5%
Q. Payments made by pre-need companies to 1%
funeral parlors
CS & TMD
General Course for Revenue Officers WT 230 Slide 75
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
R. Gross payments to embalmers by funeral 1%
companies
S. Income payments made to suppliers of 1%
agricultural products
Note: Suspended per RR 3-2004)
T. Income payments on purchases of minerals, 10%
mineral products and quarry resources as define
in section 151 of the NIRC
Income payments on purchases of gold by
BSP from gold miners/suppliers under PD
1899, as amended by RA 7076
CS & TMD
General Course for Revenue Officers WT 230 Slide 76
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 77
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
V. Withholding on gross amount of interest
on the refund of meter deposit whether
paid directly to the customers or applied
against customers billings
1. Residential and General Service 10%
customers as classified by Meralco
2. Non-residential customers as classified 10%
by Meralco
3. Residential and General Service 10%
customers as classified by other electric
Distribution Utilities (DU)
20%
4. Non-residential customers as classified
by other electric Distribution Utilities (DU)
CS & TMD
General Course for Revenue Officers WT 230 Slide 78
Income Payments Covered & Its Applicable
Expanded Withholding Tax Rates (Cont.)
Income Subject to EWT Rate
W. Income payments made by the top five
thousand (5,000) Individual Taxpayers to
their local/resident suppliers of goods and
local/resident suppliers of services other
than those covered by other rates of
withholding tax
1%
Supplier of goods
2%
Supplier of services
Note: Provided, however, that for purchases involving agricultural products in their original state,
the tax required to be withheld under this sub-section shall only apply to purchases in excess of
the cumulative amount of Three Hundred Thousand Pesos (P300,000) within the same taxable
year. For this purpose, agricultural products in their original state as used in these regulations,
shall only include corn, coconut, copra, palay, rice, cassava, sugar cane, coffee, fruits,
vegetables, marine food products, poultry and livestocks.
CS & TMD
General Course for Revenue Officers WT 230 Slide 79
Criteria to be Used in the Identification as
Top 20,000 Private Corporations
CS & TMD
General Course for Revenue Officers WT 230 Slide 80
Final Withholding Taxes
CS & TMD
General Course for Revenue Officers WT 230 Slide 81
A. Income Payments to a Citizen or
to a Resident Alien Individual
Income Subject to FWT Rate
1. Interest from any peso bank deposit, and yield or 20%
any other monetary benefit from deposit
substitutes and from trust funds and similar
arrangements
Prizes [except prizes amounting to P10,000
or less which is subject to tax under Sec. 24
(A) (1) of the NIRC
Winning (except from Philippine Charity
Sweepstakes Office and lotto)
2. Royalties on books as well as other literary 10%
works and musical compositions
CS & TMD
General Course for Revenue Officers WT 230 Slide 82
A. Income Payments to a Citizen or
to a Resident Alien Individual (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 83
A. Income Payments to a Citizen or to a
Resident Alien Individual (cont.)
Holding Period
Four (4) years to less than five (5) years 5%
Three (3) years to less than four (4) years 12%
Less than three (3) years 20%
CS & TMD
General Course for Revenue Officers WT 230 Slide 84
A. Income Payments to a Citizen or to a
Resident Alien Individual (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 85
A. Income Payments to a Citizen or to a
Resident Alien Individual (cont.)
Income Subject to FWT Rate
8. On capital gains presumed to have been 6%
realized from the sale, exchange or other
disposition of real property located in the
Philippines, classified as capital assets
including pacto de retro sales and other form
of conditional sales
9. Gross Income derived from contracts by sub- 8%
contractors from service contractors engaged
in petroleum operation as defined under P.D.
87 (also known as the Oil Exploration and
Development Act) in the Philippines
CS & TMD
General Course for Revenue Officers WT 230 Slide 86
B. Income Payments to Non-resident Aliens Engaged
in Trade or Business in the Philippines
CS & TMD
General Course for Revenue Officers WT 230 Slide 87
B. Income Payments to Non-resident Aliens Engaged
in Trade or Business in the Philippines
CS & TMD
General Course for Revenue Officers WT 230 Slide 88
B. Income Payments to Non-resident Aliens Engaged
in Trade or Business in the Philippines
Holding Period
CS & TMD
General Course for Revenue Officers WT 230 Slide 89
B. Income Payments to Non-resident Aliens Engaged
in Trade or Business in the Philippines
CS & TMD
General Course for Revenue Officers WT 230 Slide 90
C. Income Derived Within the Philippines by a Non-resident
Alien Individual Not Engaged In Trade or Business
CS & TMD
General Course for Revenue Officers WT 230 Slide 91
D. Income Derived by Alien Individuals Employed by Regional
or Area Headquarters & Regional Operating Headquarters
of Multinational Companies
CS & TMD
General Course for Revenue Officers WT 230 Slide 92
E. Income Derived by Alien Individual Employed by
Offshore Banking Units
CS & TMD
General Course for Revenue Officers WT 230 Slide 93
F. Income of Aliens Employed by Foreign Petroleum
Service Contractors and Subcontractors
CS & TMD
General Course for Revenue Officers WT 230 Slide 94
G. Income Payment to a Domestic
Corporation
Income Subject to FWT Rate
1. Interest from any currency bank deposit & yield or 20%
any other monetary benefit from deposit
substitutes & from trust fund & similar arrangements
derived from sources within the Philippines
CS & TMD
General Course for Revenue Officers WT 230 Slide 95
G. Income Payment to a Domestic
Corporation
Income Subject to FWT Rate
4. Income derived by a Depository Bank under 10%
the FCDU from foreign transactions with
local commercial banks
5. On capital gains presumed to have been realized 6%
from sale, exchange or other disposition of land
and building located in the Philippines classified
as capital assets
CS & TMD
General Course for Revenue Officers WT 230 Slide 96
H. Income Payment to a Resident
Foreign Corporation
Income Subject to FWT Rate
1. Offshore Banking Units 10%
CS & TMD
General Course for Revenue Officers WT 230 Slide 97
H. Income Payment to a Resident
Foreign Corporation (cont.)
Income Subject to FWT Rate
5. Income derived by the depository bank under the 10%
expanded foreign currency deposit system from
foreign currency transactions with local
commercial banks including branches of foreign
banks that may be authorized by the Bangko
Sentral ng Pilipinas
CS & TMD
General Course for Revenue Officers WT 230 Slide 98
I. Income Derived from All Sources Within the Philippines
by Non-resident Foreign Corporations
Income Subject to FWT Rate
1. Interests, dividends, rents, royalties, salaries,
premiums (except reinsurance premiums),
annuities, emoluments, or other fixed or
determinable annual, periodic or casual gains,
profits & income & capital gains (except capital
gains realized from sale, exchange, disposition
of shares of stock in any domestic corporation)
subject to the following rates:
34%
34% - beginning January 1, 1998
33% - beginning January 1, 1999 and 33%
32% - beginning January 1, 2000 and 32%
thereafter
35% - beginning January 1, 2005 35%
30% - beginning January 1, 2009 30%
CS & TMD
General Course for Revenue Officers WT 230 Slide 99
I. Income Derived from All Sources Within the Philippines
by Non-resident Foreign Corporations
Income Subject to FWT Rate
2. Gross income from all sources within the 25%
Philippines derived by non-resident
cinematographic film owners, lessors or
distributors
CS & TMD
General Course for Revenue Officers WT 230 Slide 100
I. Income Derived from All Sources Within the Philippines
by Non-resident Foreign Corporations
Income Subject to FWT Rate
4. On the gross rentals, charter & other fees 7.5%
derived by non-resident lessor of aircraft,
machineries & other equipment
5. Interest on foreign loans contracted on or 20%
after August 1, 1986
6. Dividends received from a domestic corporation 15%
subject to the condition that the country in which the
non-residents foreign corporation is domicile.
CS & TMD
General Course for Revenue Officers WT 230 Slide 101
J. Fringe Benefits Granted to Employees
(Except Rank and File Employee)
Fringe Benefit means any good, service or other
benefits furnished or granted in cash or in kind by an employer to
an individual employee (except rank and file) such as but not limited
to the following:
housing;
expense account;
vehicle of any kind;
household personnel (maid, driver and others);
interest on loan at less than market rate to the extent of the
difference between the market rate and actual rate granted;
membership fees, dues and other expenses borne by the
employer for the employee in social and athletic clubs or
other similar organizations;
expenses for foreign travel;
holiday and vacation expenses;
educational assistance to employee or his dependents; and
life or health insurance and other non-life insurance premiums
or similar amounts in excess of what the law allows.
CS & TMD
General Course for Revenue Officers WT 230 Slide 102
Fringe Benefit Tax Rate
1998 - 34%
1999 - 33%
2000 and thereafter - 32%
1998 - 66%
1999 - 67%
2000 and thereafter - 68%
CS & TMD
General Course for Revenue Officers WT 230 Slide 103
K. Informers Reward
CS & TMD
General Course for Revenue Officers WT 230 Slide 104
Withholding of Final Value-Added Tax Rate
Services - 5%
CS & TMD
General Course for Revenue Officers WT 230 Slide 105
Withholding on Percentage Tax
3. International Carriers 3%
a. On gross payments to international air carriers doing
business in the Philippines.
b. On gross payments to international shipping carriers
doing business in the Philippines.
CS & TMD
General Course for Revenue Officers WT 230 Slide 106
Withholding on Percentage Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 107
Withholding on Percentage Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 108
Withholding on Percentage Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 109
Withholding on Percentage Tax (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 110
Withholding Tax on Government
Money Payment
CS & TMD
General Course for Revenue Officers WT 230 Slide 111
Persons Required to Withhold (Requirements)
Final VAT / Final Percentage Tax
Final Percentage Tax Final Value-Added Tax
BY BY
Any person, natural or Any person, natural or
juridical, with respect to the juridical, with respect to the
purchase of goods or purchase of goods or
payments for purchase of payments for purchase of
services subject to 3% services subject to VAT
percentage tax under Sec. under Sec. 106 & 108 made
116 made in the course of in the course of trade or
trade or business (including business (including exercise
exercise of profession or of profession or calling)
calling)
CS & TMD
General Course for Revenue Officers WT 230 Slide 112
Persons Required to Withhold (Requirements)
Final VAT / Final Percentage Tax (cont.)
FROM FROM
NON-VAT registered persons VAT registered persons subject
subject to the 3% percentage to Value Added Tax
tax (whose gross annual sales
or receipts do not exceed
P1,500,000 and who do not opt
to be registered as VAT
taxpayer)
RATE 3% RATE 12%
CONDITION Opts to remit VAT
CONDITION Opts to remit PT
thru the withholding
thru the withholding system /
system; executes waiver
files notice of availment of the
of claim of input tax credits
option
and notice of availment of
the option
CS & TMD
General Course for Revenue Officers WT 230 Slide 113
Persons Required to Withhold
Purchase of goods / services
- by the agents / employees or any person purchasing goods / services
Official Receipt shall be in the name of person they represent
Certificate of Taxes Withheld (BIR Form No. 2307) shall be issued
CS & TMD
General Course for Revenue Officers WT 230 Slide 114
Returns & Payments of Taxes Withheld
on Final VAT/Final Percentage Tax
CS & TMD
General Course for Revenue Officers WT 230 Slide 115
Returns & Payments of Taxes Withheld
on Final VAT/Final Percentage Tax
Where to file/pay:
a. Authorized Agent Banks (AABs) under the
jurisdiction of the LTS & LTDO in case of large
taxpayers; or
CS & TMD
General Course for Revenue Officers WT 230 Slide 116
Returns & Payments of Taxes Withheld
on Final VAT/Final Percentage Tax
When to file/pay:
CS & TMD
General Course for Revenue Officers WT 230 Slide 117
Certificate of Tax Withheld -
Payee with Only One Payor
CS & TMD
General Course for Revenue Officers WT 230 Slide 118
Certificate of Tax Withheld -
Payee with Only One Payor (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 119
Certificate of Tax Withheld -
Payee with Several Payor
CS & TMD
General Course for Revenue Officers WT 230 Slide 120
Substituted Official Receipts
CS & TMD
General Course for Revenue Officers WT 230 Slide 121
Substituted Returns
CS & TMD
General Course for Revenue Officers WT 230 Slide 122
Substituted Percentage Tax Return
(BIR Form No. 1600)
Allowed if the income recipient/payee
1. has only one payor
2. has filed with the RDO
a. Notice of Availment of the Option to
Pay the Tax through the Withholding
Process
b. Notice of Availment of the Substituted
Filing of Percentage Tax Return
copy furnished the lone payor and the
RDO of both the payor and the payee
3. updates his registration with his home RDO
4. the three percent (3%) percentage tax has been
withheld and remitted by the lone payor
CS & TMD
General Course for Revenue Officers WT 230 Slide 123
Substituted VAT Return
(BIR Form No. 1600)
Allowed if the income recipient/payee
1. has only one payor
2. has filed with the RDO
a. Notice of Availment of the Option to
Pay the Tax through the Withholding
Process
b. Notice of Availment of the Substituted
Filing of VAT Return copy
c. Waiver of the Privilege to Claim Input Tax Credit
copy furnished the lone payor and the RDO
of both the payor and the payee
3. updates his registration with his home RDO
4. the ten percent (10%) VAT has been withheld and
remitted by the lone payor
CS & TMD
General Course for Revenue Officers WT 230 Slide 124
Regular Percentage and VAT Returns
Payees with several payors (all sales receipts are subject to withholding)
CS & TMD
General Course for Revenue Officers WT 230 Slide 125
Regular Percentage and VAT Returns
Payees with several payors (incorrect withholding/
transactions with non-business engaged payors)
CS & TMD
General Course for Revenue Officers WT 230 Slide 126
Option to REMIT Tax under the
Withholding Tax System
CS & TMD
General Course for Revenue Officers WT 230 Slide 127
Notice of Availment of the Option
CS & TMD
General Course for Revenue Officers WT 230 Slide 128
Notice of Availment of the Option (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 129
Cancellation of Availment
When to file
CS & TMD
General Course for Revenue Officers WT 230 Slide 130
Quarterly Submission of SLSPs
CS & TMD
General Course for Revenue Officers WT 230 Slide 131
Privilege Store
CS & TMD
General Course for Revenue Officers WT 230 Slide 132
Exhibitor/Organizer
CS & TMD
General Course for Revenue Officers WT 230 Slide 133
Privilege-Store Operator
CS & TMD
General Course for Revenue Officers WT 230 Slide 134
Obligations of the Exhibitor/Organizer
CS & TMD
General Course for Revenue Officers WT 230 Slide 135
Obligations of the Exhibitor/Organizer (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 136
Obligations of the Exhibitor/Organizer (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 137
Obligations of Privilege-
Store Operator
1. To deduct and withhold the Expanded Withholding Tax
on Rental Payments to exhibitor/organizer for sub-
leased spaces of lessor/owner of leased property
CS & TMD
General Course for Revenue Officers WT 230 Slide 138
Obligations of Privilege-
Store Operator (cont.)
2. To pay Advanced Percentage Tax
CS & TMD
General Course for Revenue Officers WT 230 Slide 139
Imposition of Advanced Payment of Taxes
SET-UP IN
AN AIR- NON AIR-
CONDITIONED CONDITIONED
PLACE PLACE
CITY/FIRST CLASS P150 per day or * P100 per day or *
MUNICIPALITY P4,500 a month P3,000 a month
MUNICIPALITY P75 per day or * P50 per day or *
OTHER THAN FIRST P2,500 a month P1,500 a month
CLASSMUNICIPALITY
CS & TMD
General Course for Revenue Officers WT 230 Slide 140
Cessation as Privilege Store
CS & TMD
General Course for Revenue Officers WT 230 Slide 141
Proof of Advance Payment
CS & TMD
General Course for Revenue Officers WT 230 Slide 142
Implementing Guidelines
CS & TMD
General Course for Revenue Officers WT 230 Slide 143
Implementing Guidelines (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 144
Time of Filing and eFiling of Other Taxes
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 145
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 146
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 147
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 148
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 149
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 150
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
a. Non-Large Not later than Not later than Not later than
Taxpayer January 25 of January 15 of the January 20 of the
the following year following year following year
b. Large Taxpayer On or before the Not later than Not later than
25th day of the January 15 of January 20 of the
following month following year
CS & TMD
General Course for Revenue Officers WT 230 Slide 151
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 152
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
CS & TMD
General Course for Revenue Officers WT 230 Slide 153
Time of Filing and eFiling of
Other Taxes (cont.)
Taxes Affected by the Acceleration of Filing of Returns and Payment Taxes Due
Thereon (see RR 6-2001 as amended by RR 12-2001& further amended by RR 4-2002)
Tax From To (Manual) To (EFPS)
7. Documentary Within 10 days after the Within 5 days after the
stamp tax: close of the month when close of the month
a. Non-Large the taxable document when the taxable
Taxpayer was made, signed, document was made,
accepted, or signed, accepted, or
transferred transferred
CS & TMD
General Course for Revenue Officers WT 230 Slide 154
Time of Withholding
CS & TMD
General Course for Revenue Officers WT 230 Slide 155
Payees Claiming or Applying the Creditable
Taxes Withheld (BIR Form No. 2307)
Attachment to the following:
Individual Payee
BIR Form 1701Q - Quarterly Income Tax Return
BIR Form 1701 - Annual Income Tax Return
Corporate Payee
BIR Form 1702Q - Quarterly Corporate Income Tax Return
BIR Form 1702 - Annual Income Tax Return
Creditable VAT Withheld
BIR Form 2550M - Monthly VAT Declaration
BIR Form 2550Q - Quarterly VAT Return
Creditable Percentage Taxes Withheld
BIR Form 2551M - Monthly Percentage Tax Return
BIR Form 2551Q - Quarterly Percentage Tax Return
CS & TMD
General Course for Revenue Officers WT 230 Slide 156
Details Required Under Schedule Summary of
Creditable Withholding Tax (BIR Form No. 2307)
Payors Name;
Nature of Income Payment;
Period Covered;
Tax Base;
Rate;
Applied Tax Withheld; and
Unapplied Tax Withheld in the Current Return.
CS & TMD
General Course for Revenue Officers WT 230 Slide 157
Withholding Agent
CS & TMD
General Course for Revenue Officers WT 230 Slide 158
Duties & Obligations of a
Withholding Agent
To register
To file withholding
tax returns
To issue withholding
tax certificate
CS & TMD
General Course for Revenue Officers WT 230 Slide 159
Withholding Tax Returns
A. Remittance Returns
Form 1600 - Monthly Remittance of VAT and Other
Percentage Taxes Withheld (with Alphalists of
Payees)
Form 1600 WP- Remittance Return of Percentage Tax on
Winnings and Prizes Withheld by Racetrack
Operators
Form 1601 C - Monthly Remittance Return of Income Taxes
Withheld on Compensation
Form 1601 E - Monthly Remittance of Creditable Income
Taxes Withheld (Expanded)
(with Monthly Alphalists of Payees (MAP)
CS & TMD
General Course for Revenue Officers WT 230 Slide 160
Withholding Tax Returns (cont.)
CS & TMD
General Course for Revenue Officers WT 230 Slide 161
Monthly Alphalists of Payees (MAP)
(BIR Form Nos. 1600/1601E / 1601F)
10 or less number of employees or payees
Manual submission only three (3) copies of 1600/1601E / 1601F
+ alphalists of payees.
10 or more number of payees
Manual submission three (3) copies of 1600/1601E / 1601F +
alphalist of income payees; and
Diskette Submission ten (10) or more number of employees
or payees who are recipient of income payments subject to
creditable and final withholding tax, are required to submit 3.5
inch floppy disk using any of the following options:
1. Excel Format Provided under Revenue Regulation No. 7 2000 with
technical specification with validation module prescribed by BIR.
2. Own extract program that shall meet the requirements specified in RR
7 2000 with validation module prescribed by BIR.
3. Data Entry Module using Visual Fox Pro.
CS & TMD
General Course for Revenue Officers WT 230 Slide 162
MAP SAWT
1601-E
MAP
(T o be filled up by the B IR)
DLN: PSIC:
WITHHOLDING
Part I Bac k g r o u n d I n f o r m at i o n
5 TIN 6 RDO Code 7 Line of Busines s
8 Withholding Agent's Name (Las t Name, First Name, Middle Name fo r Individuals )/(Regist ered Name for Non-Indiv iduals)
9 Telephone Number
Part I I
Priv ate Gov ernment Yes No If y es, specif y
Com pu tation of Tax
AnnexB
TAX T AX REQUIRED
NATURE OF I NCOME PAYMENT ATC T AX BASE
RATE TO BE WITHHELD
BIRREGISTEREDNAME
TRADENAME
ADDRESS
TIN
1
1 2
MONTHLYALPHALISTOFWITHHOLDINGTAXES(MAWT)
RETURNPERIOD
PAYORS
15 Less: Tax Remitted in Return Previous ly Filed, if this is an amended return 15
16 Tax Still Due/(Overremittance) 16
17 Add: Penalties
17A
Surcharge
17B
Interest
17C
Compromise
17D
3
18 Total Amount Still Due/(Ov erremittance) (Sum of Items 16 & 17D) 18
I declare, under the penalties of perjury, that this return has been made in good f aith, verified by me, and t o the best of my know ledge, and belief ,
4
is true and correct, pursuant to t he provisions of the National Internal Revenue Code, as amended, and the regulat ions issued under authority thereof .
5
19 20
President/Vice President /Authorized Repres ent ative/Tax Agent
(Signature Over Printed Name)
Treasurer/As st. Treasurer/ Authorized Repres entativ e
(Signature Ov er Printed Name)
TOTAL P P
AMOUNT
Title/Posit ion of Signatory Title/ Pos ition of Signatory
TIN of Tax Agent (if applicable) Tax A gent A c c reditat ion N o./D ate o f A c c reditat ion ( if applic able)
Part I II Detail s of Paym ent St amp of Rec eiv ing
Dr aw ee Bank / Date Of f ice and
Par ticul ar s Agency Num ber MM DD YYYY Am ount Date of Rec eipt
21 Cash/Bank 21
1601-F
(T o be filled up by the B IR)
MAP
DLN: PSIC:
8 Withholding Agent's Name (Las t Name, First Name, Middle Name fo r Individuals )/(Regist ered Name for Non-Indiv iduals)
9 Telephone Number
BIRREGISTEREDNAME
TRADENAME
ADDRESS
TIN
MONTHLYALPHALISTOFWITHHOLDINGTAXES(MAWT)
RETURNPERIOD
BIR
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
14 Total Tax Required to be Withheld and Remitted 14
1
15 Less: Tax Remitted in Return Previous ly Filed, if this is an amended return 15
16 Tax Still Due/(Overremittance) 16 2
17 Add: Penalties Surcharge Interest Compromise
17A 17B 17C
18 Total Amount Still Due/(Ov erremittance) (Sum of Items 16 & 17D)
17D
18 3
I declare, under the penalties of perjury, that this return has been made in good f aith, verified by me, and t o the best of my know ledge, and belief ,
is true and correct, pursuant to t he provisions of the National Internal Revenue Code, as amended, and the regulat ions issued under authority thereof . 4
19 20 5
President/Vice President /Authorized Repres ent ative/Tax Agent Treasurer/As st. Treasurer/ Authorized Repres entativ e
(Signature Over Printed Name) (Signature Ov er Printed Name)
TOTAL P P
Title/Posit ion of Signatory Title/ Pos ition of Signatory AMOUNT
TIN of Tax Agent (if applicable) Tax A gent A c c reditat ion N o./D ate o f A c c reditat ion ( if applic able)
Part I II Detail s of Paym ent St amp of Rec eiv ing
Dr aw ee Bank / Date Of f ice and
Par ticul ar s Agency Num ber MM DD YYYY Am ount Date of Rec eipt
21 Cash/Bank 21
1600
(T o be filled up by the B IR)
DLN:
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
Monthly Remittance Return
of Creditable Income Taxes
PSIC:
1601-E
MAP
(Exc ept f or transac tions inv olving onerous t rans fer W ithheld (Expanded) April 2003 (ENCS)
of real property class if ied as ordinary
Fill in all applicable spaces. Mark all appropriate box es w ith an X.
1 For the Month 2 Amended Return? 3 No. of Sheets Attac hed 4 Any Tax es Withheld?
(MM / YYYY)
Part I
Yes No
Bac k g r o u n d I n f o r m at i o n
Yes No FORMAT
5 TIN 6 RDO Code 7 Line of Busines s
8 Withholding Agent's Name (Las t Name, First Name, Middle Name fo r Individuals )/(Regist ered Name for Non-Indiv iduals)
9 Telephone Number
AnnexB
10 Regis tered Address 11 Zip Code
MONTHLYALPHALISTOFWITHHOLDINGTAXES(MAWT)
RETURNPERIOD
TIN of Tax Agent (if applicable) Tax A gent A c c reditat ion N o./D ate o f A c c reditat ion ( if applic able)
Part I II Detail s of Paym ent St amp of Rec eiv ing
Dr aw ee Bank / Date Of f ice and
Par ticul ar s Agency Num ber MM DD YYYY Am ount Date of Rec eipt
21 Cash/Bank 21
CS & TMD
General Course for Revenue Officers WT 230 Slide 163
MAP SAWT
MAP
FORMAT
Annex B
BIRREGISTEREDNAME
TRADE NAME
ADDRESS
TIN
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT
ORIGINAL
MAP
FORMAT
Annex B
BIRREGISTEREDNAME
TRADE NAME
BIR
ADDRESS
MANUAL
TIN
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
1
2
FILERS
3
4
5
TOTAL P P
AMOUNT
DUPLICATE
MAP
FORMAT
Annex B
BIRREGISTEREDNAME
TRADE NAME
ADDRESS
TIN
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT
TRIPLICATE
TAXPAYER
CS & TMD
General Course for Revenue Officers WT 230 Slide 164
MAP SAWT
1700 DLN:
2316
Republika ng Pilipinas
Kagaw aran ng Pananalapi
K awa ni ha n ng Re ntas In te rna s
Certificate of Comp ensation
BIR Form No.
2316 SAWT
For Compensation P ayment Wit h or Without Tax Wit hheld
Payment/Tax Withh eld Oc tober 2002 (ENCS)
1 For the Y ear 1 2 For the Period
( YYYY ) From (MM/DD) To ( MM/DD)
Par t I Emp lo ye e In for m atio n Par t IVDe t ai ls o f Co mpe ns a t i on Inc o me a nd T a x W i t hhe ld f r om P r e s e nt E mpl oy e r
(To be fill ed up by the B IR) 3 Tax pay er 3 A mount
DLN: PSIC:
Identific ation No. A. Non -T axable/Exem p t Co m pe ns at io n Inco me
8 Withholding Agent's Name (Last Name, F irst Name, Middl e Name for Individuals)/(R egistered Name for No n-Individuals) Telephone Number
7 Date of Birth ( MM/DD/YY YY) 8 Telephone Number 29 Bas ic Salary 29
BIRREGISTEREDNAME
9
SUPPL EM ENTARY
34B
RETURNPERIOD
13 Taxpay er 13 35 Commiss ion 35
Identific ation No.
14 Employ er's Name 36 Profit Sharing 36
37 Fees Inc luding Director 's
Fees
37
Seq TIN RegisteredName Return Natureofincome ATC Taxrate Taxbase Tax
15 Regis tered Addres s 15A Z ip c ode 38 Taxable 13th Month Pay 38
and Other Benefits
39 Haz ard Pay 39 no. (Alphalist) period payment Withheld
Par t III
main employ er s ec ondary employ er
Em ployer In for m atio n (Pr e viou s) -1
40 Others ( Specify )
3 mm/yy 5
16 Taxpay er 16 4 0A 40A
Identific ation No.
17 Employ er's Name 4 0B 40B
1 2 4 6 7 8 9
18 Regis tered Addres s 18A Z ip c ode
41 Total Tax able Compensation 41 1
Inc ome
Su mm ar y
46
4
14 Total Tax Required to be Withheld and Remitted 14
15 Les s: Tax Remitted in Retur n Previously Filed, if this is an amended return
16 Tax Still Due/( Overr emittanc e)
15
16 22 Taxpay er
Em ployer In for m atio n (Pr e viou s) -3
22
Ins uranc e (If applic able)
47 Taxable
Compens ation Inc ome
47 5
17 Add: Penalties
17A
Surc harge
17B
Interest
17C
Compromise
17D
Identification No.
23 Employ er's Name
48 Tax Due
49 Amount of Tax es Withheld
49A Present Employer
48
49A
TOTAL P P
18 Total Amount Still Due/(Overr emittanc e) ( Sum of Items 16 & 17D) 18
I declare, under the penalties of per jur y, that this return has been made in good f aith, verif ied by me, and to the best of my know ledge, and belief,
24 Regis tered Addres s 24A Z ip c ode 49B Prev ious Employer(s ) 49B AMOUNT
50 Total Amount of Tax es 50
is true and corr ec t, pur suant to the pr ov is ions of the National Internal Rev enue Code, as amended, and the r egulations is sued under authority ther eof. Withheld
I declare, under the penalt ies of perjury, that this cer tif icat e has been made in goo d faith, verified by us, and t o the best of o ur knowledge and belief , is tr ue and cor rect
19 20
President/Vice Pr es ident/Authoriz ed Repr es entativ e/Tax Agent Treasurer/Ass t. Treas urer/Author ized Representative
(Signature Ov er Pr inted Name) (Signature Ov er Pr inted Name)
TIN of Tax Agent ( if applic able) Tax Agent Accreditation No./D ate of Accreditatio n (if applicable)
Part III Details of Paym ent Stamp of Rec eiving
Draw ee Bank / Dat e Of fic e and
Particu lars Age ncy Num ber MM DD YYYY Amou nt Date of Receipt
21 Cash/Bank 21
19 20
Pr esident/Vic e Pres ident/A uthor ized Repres entative/Tax A gent Treasurer/Ass t. Treasurer/Authoriz ed Repres entative
( Signature Ov er Printed Name) ( Signature Ov er Printed Name)
TIN of Tax Agent ( if applicable) Tax A gent A c c reditat ion No. /Dat e o f Ac c redit ati on (i f applic able)
T OTAL : P P P P P
Par t III Details of Payment Stamp of Receiv ing
Note: The taxpayer/ filer attest to the accurac y of the information ent ered herein.
PAYEE/
Drawee Bank/ Date Offic e and
Part iculars Agency Number MM DD YYYY Amount Date of Receipt
21 Cas h/Bank 21
BIR
DLN: PSIC:
5 TIN
(MM / Y Y YY )
Part I
Y es No
Ba ck g r o u n d I n f o rm at i o n
6 RDO Code 7 Line of Busi ness
Y es No From
( MM / DD / YY YY )
To
( MM / DD / Y Y YY ) BIRREGISTEREDNAME
Part I P a y e e I n f o r m a t i o n
8 Withhol ding A gent's Name (Last Nam e, F irst Nam e, M iddl e Nam e f or I ndividuals)/ (R egist ered Nam e f or No n-Individuals) 9 Telephone Number
Tax pay er 2 2A Zip 3 Payee's Name (Last N am e, F i rs t N am e, M iddle Nam e f or Indi vi dual s )(R egi s tered N am e fo r No n- Indiv i dual s ) TRADENAME
Identific ation No. Code
10 Regis ter ed A ddr es s 11 Z ip Code
ADDRESS
RECIPIENT
12 Category of Wi thholding A gent 13 A re there payees av ailing of tax relief under s pec ial law or internati onal tax treaty ? Regis tered A ddres s 4A Foreign
Part II
Pri vate Government Y es No If yes, s peci fy
Com put at io n of Tax
TAX TAX REQUIRED
A ddres s TIN
NATURE OF INCOM E PAYM ENT AT C TAX BASE RATE TO BE WITHHELD Part II Sum mary L ist of Payors
Payor's Name A m o u n t o f In c o m e Pa y m e n t s
Payor's
T IN
Las t Name, Firs t Name, Middle Name f or Individuals
Regis tered Name for Non-Indiv iduals
AT C 1st Mo nth
of the Quarter
2n d M on th
of th e Quarte r
3rd M onth
o f the Qu arter T otal
Tax Withh eld
Fo r the Quarter MONTHLYALPHALISTOFWITHHOLDINGTAXES(MAWT)
RETURNPERIOD
T OTAL : P P P P P
Note: The taxpayer/ filer attest to the accurac y of the information ent ered herein.
2550M/Q
2551M/2553
2307 FORMAT
SAWT
(T o be fil led up by the B IR)
DLN: PSIC:
Republika ng Pilipinas
Summary List of Creditable Withholding Tax at Source (2307) Received
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Monthly Remittance Return BIR Form No. Kaw anihan ng Rentas Internas
Kagaw aran ng Pananalapi AnnexB
Kaw anihan ng Rentas Int ernas
of Creditable Income Taxes
(Ex cept f or transact ions inv olving onerous transf er W ithheld (Expanded)
1601-E
April 2003 (ENCS)
For the Period 1
of real property clas sif ied as ordinary From To
Fill in all applicable s pac es . Mark all appropriate boxes w ith an X. ( MM / DD / YY YY ) ( MM / DD / Y Y YY )
1 For the Month
(MM / Y Y Y Y )
2 A mended Return?
Y es No
3 No. of Sheets A t tac hed 4 Any Tax es Withheld?
Y es No
Part I P a y e e I n f o r m a t i o n BIRREGISTEREDNAME
Tax pay er 2 2A Zip 3 Payee's Name (Last N am e, F i rs t N am e, M iddle Nam e f or Indi vi dual s )(R egi s tered N am e fo r No n- Indiv i dual s )
Par t I
5 TIN
Ba c k g r o u n d
6
Inf or m a t io n
RDO Code 7 Line of Bus iness Identific ation No. Code TRADENAME
8 Wit hholding A gent's Name
ADDRESS
( Las t Nam e, Fi rs t Nam e, M i ddl e Nam e for Indiv i duals )/( Regi stered Nam e fo r N on-Indiv i duals ) 9 Telephone Number
Regis tered A ddres s 4A Foreign
10 Regist ered A ddres s 11 Zip Code A ddres s
12 Category of Withholding A gent 13 A re there pay ees availing of tax relief under special law or international tax treaty?
Part II Sum mary L ist of Payors TIN
Priv at e Gov ernment Y es No If yes , s pecif y
Payor's Name A m o u n t o f In c o m e Pa y m e n t s
Par t II Com pu tation of Tax Payor's Las t Name, Firs t Name, Middle Name f or Individuals AT C
TAX TAX REQUIRED
1st Mo nth 2n d M on th 3rd M onth Tax Withh eld
NATURE OF I NCOME PAYMENT ATC TAX BASE T IN Regis tered Name for Non-Indiv iduals of the Quarter of th e Quarte r o f the Qu arter T otal Fo r the Quarter
RATE TO BE WITHHELD
MONTHLYALPHALISTOFWITHHOLDINGTAXES(MAWT)
RETURNPERIOD
T OTAL : P P P P P
TIN of Tax A gent (if applic able) Tax A gent A cc reditati on N o./ Date of A c c redi tatio n (i f appl ic abl e) Note: The taxpayer/ filer attest to the accurac y of the information ent ered herein.
CS & TMD
Par t III Detail s of P aym ent Stamp of Rec eiving
Draw ee Ban k/ Date Of f ice and
Particulars Agency Num ber MM DD YYYY Am ount Date of Receipt
21 Cash/Bank 21
Annex B
BIRREGISTEREDNAME
TRADE NAME
ADDRESS
TIN
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT
ORIGINAL
SAWT
FORMAT
BIR
Annex B
BIRREGISTEREDNAME
TRADE NAME
ADDRESS
TIN
MANUAL
MONTHLY ALPHALIST OF WITHHOLDINGTAXES (MAWT)
RETURNPERIOD
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
FILERS
4
5
TOTAL P P
AMOUNT
DUPLICATE
SAWT
FORMAT
Annex B
BIRREGISTEREDNAME
TRADE NAME
ADDRESS
TIN
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT
TRIPLICATE TAXPAYER
CS & TMD
General Course for Revenue Officers WT 230 Slide 166
Withholding Tax Returns (cont.)
B. Annual Returns
Form 1604 CF - Annual Information Return of Income Taxes
Withheld on Compensation and Final
Withholding Taxes
(with Alphalists of Employees and/or
payees)
CS & TMD
General Course for Revenue Officers WT 230 Slide 167
Annual Information Return (BIR Form 1604CF / 1604-E) Including
the Alphabetical List of Employees and Income Recipient
CS & TMD
General Course for Revenue Officers WT 230 Slide 168
Annual Information Return (BIR Form 1604CF / 1604-E) Including
the Alphabetical List of Employees and Income Recipient
CS & TMD
General Course for Revenue Officers WT 230 Slide 169
Withholding Tax Returns (cont.)
C. Certificates
Form 2304 - Certificate of Income Payment not Subject to
Withholding Tax (Excluding Compensation
Income)
Form 2305 - Certificate of Update of Exemption and of
Employers and Employees Information
Form 2306 - Certificate of Final Tax Withheld at Source
Form 2307 - Certificate of Creditable Tax Withheld at
Source
Form 2316 - Employers Certificate of Compensation
Payment/Tax Withheld (for Compensation
Payment With or Without Tax Withheld)
CS & TMD
General Course for Revenue Officers WT 230 Slide 170
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CS & TMD
General Course for Revenue Officers WT 230 Slide 171
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CS & TMD
General Course for Revenue Officers WT 230 Slide 172
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
B. 1. With BIR issued exemption certificate Goods NONE NONE NONE NONE NONE
2. Without BIR issued exemption certificate 1% NONE 5% NONE 6%
C. Electric Cooperative (Power distribution)
1. Registered with NEA
Service NONE NONE 5% NONE 5%
2. Registered with CDA
a. Do not transact with non-members Service NONE NONE 5% NONE 5%
b. Transacting with members & non-members Service
b1. With members Service NONE NONE 5% NONE 5%
b2. With non-members and have an
accumulated reserve and undivided net
savings of not more than P10M Service NONE NONE 5% NONE 5%
b3. With non-members and have an
accumulated reserve and undivided net
savings of more than P10M
- with conditions under RMC 72-2003
Service NONE NONE 5% NONE 5%
CS & TMD
General Course for Revenue Officers WT 230 Slide 173
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CS & TMD
General Course for Revenue Officers WT 230 Slide 174
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL NON-VAT %
EXPENSE / INCOME PAYMENTS VAT VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
Professional fee paid to taxable juridical Service 10% or 15% NONE 5% 3% 15% or 13% &
20% or 18%
person
Services rendered by persons engaged in the practice of
Profession or callings Service 10% or 15% NONE 5% 3% 15% or 13% &
20% or 18%
Services rendered by actors, actresses, talents, singers,
emcees, prof. athletes, radio and television broadcasters Service 10% or 15% NONE 5% 3% 15% or 13% &
and choreographers, musical, radio, television and stage 20% or 18%
directors
Services by other professionals, talents, etc. under RR Service 10% or 15% NONE 5% 3% 15% or 13%
No. 17-2003 as amended by RR No. 30-2003 (see note 20% or 18%
No. 5)
Purchase of Other Goods Goods 1% NONE 5% 3% 6% or 4%
Purchase of other services other than those covered Service 2% NONE 5% 3% 7% or 5%
by other rates of withholding tax (RR No. 17 2003)
CS & TMD
General Course for Revenue Officers WT 230 Slide 175
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
Commissions received by customs, real estate, stock, Service 10% NONE 5% 3% 15% or
Immigration and commercial brokers 13%
CAPITAL OUTLAY
PURCHASE OF LAND considered as ordinary 1.5%, 3%, NONE 5% 3% 6.5%, 8%,
asset 5% or 6% 10%, 11%
or
4.5%, 6%,
8%, 9%
Land improvement outlay Goods 1% NONE 5% 3% 6% or 4%
Service 2% NONE 5% 3% 7% or 5%
Buildings and Improvements Outlay
Straight Contract (Labor and Materials) Service 2% NONE 5% 3% 7% or 5%
Separate Invoice/Billing for Materials Goods 1% NONE 5% 3% 6% or 4%
Separate Invoice/Billing for Labor Service 2% NONE 5% 3% 7% or 5%
Furniture, Fixtures, Equipment Outlay Goods 1% NONE 5% 3% 6% or 4%
Information Technology (IT) Equipment Outlay Goods 1% NONE 5% 3% 6% or 4%
Service 2% NONE 5% 3% 7% or 5%
CS & TMD
General Course for Revenue Officers WT 230 Slide 176
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CAPITAL OUTLAY
Lump-Sum for Capital Outlay 2% NONE 5% 3% 7% or 5%
Business Tax on Agents of Foreign Insurance Co. Service 2% NONE NONE 10% 12%
Insurance Agents
CS & TMD
General Course for Revenue Officers WT 230 Slide 177
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CAPITAL OUTLAY
Tax on Jai-Alai and race tracks Service 2% NONE NONE 30% 32%
Tax on sale, barter or exchange of stocks listed and Service 2% NONE NONE 1 1/2% or 1% 11%
traded through Local Stock Exchange
Tax on shares of stock sold or exchanged through
initial and secondary public offering
- Not over 25% Service 2% NONE NONE 4% 6%
- Over 25% but not exceeding 33 1/3 % Service 2% NONE NONE 2% 4%
- Over 33 1/3 % Service 2% NONE NONE 1% 3%
Tax on interest, commissions and discounts from
lending activities as well as income from financial
leasing, on the basis of remaining maturities of
instrument from which such receipts are derived: (see
Note no. 3)
- Maturity period is five years or less Service 2% NONE NONE 5% 7%
- maturity period is more than five years Service 2% NONE NONE 1% 3%
CS & TMD
General Course for Revenue Officers WT 230 Slide 178
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CAPITAL OUTLAY
Tax on royalties, rentals of property, real or personal,
profits from exchange and all other items treated as
gross income under Section 32 of the Tax Code.
Tax on:
- Royalties 7%
Service NONE NONE NONE 7%
- Rental of Property
Service 5% NONE NONE 7% 12%
- Profits for exchange and all other items
Service NONE NONE NONE 7%
treated as gross income under Section 32 of 7%
the Tax Code
CS & TMD
General Course for Revenue Officers WT 230 Slide 179
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
GOOD EWT GMP TOTAL
SERVICES BIR CREDITABLE FINAL VAT NON-VAT %
EXPENSE / INCOME PAYMENTS VAT PERCENTAGE
FORMS
1601-E BIR Form No. 1600
CAPITAL OUTLAY
On all other items treated as gross income under the Depends Depends 5% Depends Depends
code: Rate depends of transaction
CS & TMD
General Course for Revenue Officers WT 230 Slide 180
GOVERNMENT EXPENSE CHART
(Effective November 1, 2005)
NOTE :
1. For casual or single purchase of goods and services worth P10,000.00 and below under
Section 3(N) of RR No. 17-2003 NOT SUBJECT TO EWT.
2. For rental of personal properties in excess of P10,000.00 annually except those under
financial lease arrangement with leasing and finance companies under R.A. No. 8556
(Financing Company Act of 1998) under Section 3(C)(2) of RR No. 17-2003 5% EWT
4. For purchases of goods and services subject to FINAL VAT please refer to Section
4.114-2 of RR No. 16-2005.
5. 15% EWT if the payees current years income exceeds P 720,000.00 and 10% if other
wise pursuant to RR No. 30-2003
6. For Final WT, please refer to transactions under Section 2.57.1 of RR No. 2-98.
7. Please refer to Revenue Memorandum Circular Nos. 44-2007 and 45-2007 (RMC 44-2007/45-
2007) in relation to Section 4,109.1 of RR 16-2005 as regards agricultural products in their
original state
CS & TMD
General Course for Revenue Officers WT 230 Slide 182
Revised Withholding Tax Tables
Effective January 1, 2009
WEEKLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 9.62 48.08 163.46 432.69 961.54 2,403.85
Status +0% +5% +10% +15% +20% +25% +35% +32%
over over over over over over over over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 192 577 1,346 2,692 4,808 1,650
2. S/ME 50.0 1 962 1,154 1,538 2,308 3,654 5,769 1,815
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 1,442 1,635 2,019 2,788 4,135 6,250 11,058
2. ME2 / S2 100.0 1 1,923 2,115 2,500 3,269 4,615 6,731 11,538
3. ME3 / S3 125.0 1 2,404 2,596 2,981 3,750 5,096 7,212 12,019
4. ME4 / S4 150.0 1 2,885 3,077 3,462 4,231 5,577 7,692 12,500
Legend:
Z - Zero exemption
S-Single
ME-Married Employee
CS & TMD
General Course for Revenue Officers WT 230 Slide 183
Revised Withholding Tax Tables
Effective January 1, 2009
SEMI-MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 20.83 104.17 354.17 937.50 2,083.33 5,208.33
Status +0% +5% +10% +15% +20% +25% +35% +32%
over over over over over over over over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 417 1,250 2,917 5,833 10,417 20,833
2. S/ME 50.0 1 2,083 2,500 3,333 5,000 7,917 12,500 22,917
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 3,125 3,542 4,375 6,042 8,958 13,542 23,958
2. ME2 / S2 100.0 1 4,167 4,583 5,417 7,083 10,000 14,583 25,000
3. ME3 / S3 125.0 1 5,208 5,625 6,458 8,125 11,042 15,625 26,042
4. ME4 / S4 150.0 1 6,250 6,667 7,500 9,167 12,083 16,667 27,083
Legend:
Z - Zero exemption
S-Single
ME-Married Employee
CS & TMD
General Course for Revenue Officers WT 230 Slide 184
Revised Withholding Tax Tables
Effective January 1, 2009
MONTHLY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 41.67 208.33 708.33 1,875.00 4,166.67 10,416.67
Status +0% +5% +10% +15% +20% +25% +35% +32%
over over over over over over over over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 833 2,500 5,833 11,667 20,833 41,667
2. S/ME 50.0 1 4,167 5,000 6,667 10,000 15,833 25,000 45,833
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 6,250 7,083 8,750 12,083 17,917 27,083 47,917
2. ME2 / S2 100.0 1 8,333 9,167 10,833 14,167 20,000 29,167 50,000
3. ME3 / S3 125.0 1 10,417 11,250 12,917 16,250 22,083 31,250 52,083
4. ME4 / S4 150.0 1 12,500 13,333 15,000 18,333 24,167 33,333 54,167
Legend:
Z - Zero exemption
S-Single
ME-Married Employee
CS & TMD
General Course for Revenue Officers WT 230 Slide 185
INTEGRITY
The following are grave offenses with their corresponding penalties:
CS & TMD
General Course for Revenue Officers WT 230 Slide 186