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Withholding Tax on Compensation is the tax withheld from income payments to individuals
arising from an employer-employee relationship.
Expanded Withholding Tax is a kind of withholding tax which is prescribed on certain income
payments and is creditable against the income tax due of the payee for the taxable quarter/year
in which the particular income was earned.
Final Withholding Tax is a kind of withholding tax which is prescribed on certain income
payments and is not creditable against the income tax due of the payee on other income subject
to regular rates of tax for the taxable year. Income Tax withheld constitutes the full and final
payment of the Income Tax due from the payee on the particular income subjected to final
withholding tax.
Withholding Tax on Government Money Payments (GMP) - Percentage Taxes - is the tax
withheld by National Government Agencies (NGAs) and instrumentalities, including government-
owned and controlled corporations (GOCCs) and local government units (LGUs), before making
any payments to non-VAT registered taxpayers/suppliers/payees
Withholding Tax on GMP - Value Added Taxes (GVAT) - is the tax withheld by National
Government Agencies (NGAs) and instrumentalities, including government-owned and
controlled corporations (GOCCs) and local government units (LGUs), before making any
payments to VAT registered taxpayers/suppliers/payees on account of their purchases of goods
and services.
Codal Reference
Tax Form
BIR Form 1601-C : Monthly Remittance Return of Income Taxes Withheld on Compensation
Every registered withholding agent on compensation, which includes, but not limited to the
following:
2) All Juridical persons (e.g., Corporations, general partnerships, associations, etc.) whether or
not engaged in business.
1) For amended return, proof of remittance and the return previously filed.
3) For Private Sector, copy of the list of MWEs who received hazard pay submitted to the DOLE
Regional/Provincial Offices-Operations Division/Unit, for the return period March, June,
September and December, if applicable.
4) For Public Sector, copy of Department of Budget and Management (DBM) circular/s or
equivalent on MWEs allowed to receive hazard pay, for the return period March, June,
September and December, if applicable.
5) Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A
and RR 1-2013.
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office (RDO)
where you are registered or withholding agent is registered and present the duly accomplished
BIR Form No. 1601-C, together with the required attachments (if applicable) and your
payment.
- In places where there are no AABs, proceed to the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer located within the Revenue District Office where you
are registered or withholding agent is registered and present the duly accomplished BIR Form
No. 1601- C, together with the required attachments (if applicable) and your payment.
- Receive your copy of the duly stamped and validated form from the teller of the
AAB's/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.
- Proceed to the Revenue District Office where you are registered or where the withholding agent
is registered and present the duly accomplished BIR Form No. 1601-C, together with the
required attachments.
- Receive your copy of the duly stamped and validated BIR Form from the RDO.
Deadline
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and
Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the
EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.
On or before the fifteenth (15th) day of the month following the month withholding was made,
except for taxes withheld for the month of December which shall be paid on or before January
20 of the succeeding year.
Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and
payment of the tax due must also be made on the same day the return is e-filed which shall be
on or before the 10th day following the month in which withholding was made, except for taxes
withheld for the month of December of each year, which shall be filed on or before January 15
of the succeeding year.
On or before the tenth (10th) day of the month following the month the withholding was made,
except for taxes withheld for the month of December which shall be filed and paid on or before
January 15 of the succeeding year
Tax Rates
DAILY 1 2 3 4 5 6 7 8
Exemption 0.00 0.00 1.65 8.25 28.05 74.26 165.02 412.54
Status (‘000P) +0% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 33 99 231 462 825 1,650
2. S/ME 50.0 1 165 198 264 396 627 990 1,815
B. Table for single/married employee with qualified dependent child(ren)
1. ME1 / S1 75.0 1 248 281 347 479 710 1,073 1,898
2. ME2 / S2 100.0 1 330 363 429 561 792 1,155 1,980
3. ME3 / S3 125.0 1 413 446 512 644 875 1,238 2,063
4. ME4 / S4 150.0 1 495 528 594 726 957 1,320 2,145
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% over +5% over +10% over +15% over +20% over +25% over +30% over +32% over
A. Table for employees without qualified dependent
1. Z 0.0 1 0 192 577 1,346 2,692 4,808 9,615
2. S/ME 50.0 1 962 1,154 1,538 2,308 3,654 5,769 10,577
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
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% over +5% over +10% over +15% over +20% over +25% over +30% over +32% 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
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% over +5% over +10% over +15% over +20% over +25% over +30% over +32% 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
S/ME = P50,000 EACH WORKING EMPLOYEE Qualified Dependent Child = P25,000 each but
not exceeding four (4) children
Tax Form
BIR Form No. 1601-E : Monthly Remittance Return of Income Taxes Withheld (Expanded)
[Except for Transactions Involving Onerous Transfer of Real Property Classified as Ordinary
Asset]
Every registered withholding agent on Expanded Withholding Tax, which may include, but not
limited to the following:
2) An individual, with respect to payments made in connection with his trade or business.
However, insofar as taxable sale, exchange or transfer of real property is concerned, individual
buyers who are not engaged in trade or business are also constituted as withholding agents.
Documentary Requirements
2. Monthly Alphalist of Payees (MAP), except income payments made by political parties,
candidates and income payments made by individual or juridical person on the purchase of
goods and services as campaign contributions to political parties and candidates
4. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF- DBM Joint Circular No. 1-2000A
and RR 1-2013
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you
are registered or taxpayer concerned is registered and present the duly accomplished BIR Form
No. 1601- E, together with the required attachments and your payment.
- In places where there are no AABs, proceed to the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer located within the Revenue District Office where you are
registered or taxpayer concerned is registered and present the duly accomplished BIR Form
1601-E, together with the required attachments and your payment
- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue
Collection Officer/duly Authorized City or Municipal Treasurer.
- Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form 1601-E, together with the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative.
Deadline
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and
Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the
EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.
Payment Via EFPS
On or before the fifteenth (15th) day of the month following the month withholding was made,
except for taxes withheld for the month of December which shall be paid on or before January
20th of the succeeding year.
Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and
payment of the tax due must also be made on the same day the return is e-filed which shall be
on or before the 10th day following the month in which withholding was made, except for taxes
withheld for the month of December of each year, which shall be filed on or before January 15
of the succeeding year.
On or before the tenth (10th) day of the month following the month the withholding was made,
except for taxes withheld for the month of December which shall be filed and paid on or before
January 15 of the succeeding year
Tax Rates
TAX
BIR FORM TAX TYPE DESCRIPTION ATC
RATES
MONTHLY REMITTANCE RETURN OF
BIR FORM NO. 1601-E CREDITABLE INCOME TAXES WITHHELD
(EXPANDED)
Professionals (lawyers, CPAs, engineers,
etc.), talent fees paid to individuals - If the
1601-E/2307 WE WI010 10%
current year’s gross income is P720,000 and
below
Professionals (lawyers, CPAs, engineers,
etc.), talent fees paid to individuals - If the
1601-E/2307 WE WI011 15%
current year’s gross income exceeds P
720,000
Professionals/ talent fees paid to juridical
1601-E/2307 WE persons - If the current year’s gross income WC010 10%
is P720,000 and below
Professionals/ talent fees paid to juridical
1601-E/2307 WE persons - If the current year’s gross income WC011 15%
exceeds P 720,000
Professional entertainers, such as, but not
limited to, actors and actresses, singers,
1601-E/2307 WE WI020 10%
lyricist, composers, emcees - If the current
year’s gross income is P 720,000 and below
Professional entertainers, such as, but not
limited to, actors and actresses, singers,
1601-E/2307 WE WI021 15%
lyricist, composers, emcees - If the current
year’s gross income exceeds P 720,000
Professional athletes, including basketball
1601-E/2307 WE players, pelotaris and jockeys - If the current WI030 10%
year’s gross income is P 720,000 and below
Professional athletes including basketball
1601-E/2307 WE players, pelotaris and jockeys - If the current WI031 15%
year’s gross income exceeds P720,000
Movie, stage, radio, television and musical
1601-E/2307 WE directors and producers - If the current year’s WI040 10%
gross income is P720,000 and below
Movie, stage, radio, television and musical
1601-E/2307 WE directors and producers - If the current year’s WI041 15%
gross income exceeds P 720,000
Management and technical consultants paid
1601-E/2307 WE to individuals. If the current year’s gross WI050 10%
income is P 720,000 and below
Management and technical consultants paid
1601-E/2307 WE to individuals - If the current year’s gross WI051 15%
income exceeds P 720,000
Management and technical consultants paid
1601-E/2307 WE to juridical person - If the current year’s gross WC050 10%
income is P 720,000 and below
Management and technical consultants paid
1601-E/2307 WE to juridical person - If the currents year’s WC051 15%
gross income exceeds P720,000
Business and bookkeeping agents and
1601-E/2307 WE agencies - If the current year’s gross income WI060 10%
is P 720,000 and below
Business and bookkeeping agents and
1601-E/2307 WE agencies - If the current year’s gross income WI061 15%
exceeds P 720,000
Insurance agents and insurance adjusters - If
1601-E/2307 WE the current year’s gross income is P 720,000 WI070 10%
and below
Insurance agents and insurance adjusters - If
1601-E/2307 WE the current year’s gross income exceeds P WI071 15%
720,000
Other recipients of talent fees - If the current
1601-E/2307 WE WI080 10%
year’s gross income is P 720,000 and below
Other recipients of talent fees - If the current
1601-E/2307 WE WI081 15%
year’s gross income exceeds P 720,000
Fees of directors who are not employees of
1601-E/2307 WE the company - If the current year’s gross WI090 10%
income is P 720,000 and below
Fees of directors who are not employees of
1601-E/2307 WE the company - If the current year’s gross WI091 15%
income exceeds P 720,000
Rentals- real/personal properties, poles,
1601-E/2307 WE satellites & transmission facilities, billboards - WI100 5%
Individual
Rentals- real/personal properties, poles,
1601-E/2307 WE satellites & transmission facilities, billboards - WC100 5%
Corporate
1601-E/2307 WE Cinematographic film rentals - Individual WI110 5%
1601-E/2307 WE Cinematographic film rentals - Corporate WC110 5%
Income payments to prime contractors/sub-
1601-E/2307 WE WI120 2%
contractors - Individual
Income payments to prime contractors/sub-
1601-E/2307 WE WC120 2%
contractors - Corporate
Income distribution to beneficiaries of estates
1601-E/2307 WE WI130 15%
and trusts
Gross commission or service fees of custom,
insurance, stock, real estate, immigration
1601-E/2307 WE WI140 10%
and commercial brokers & fees of agents of
professional entertainers - Individual
Gross commission or service fees of custom,
insurance, stock, real estate, immigration
1601-E/2307 WE WC140 10%
and commercial brokers & fees of agents of
professional entertainers - Corporate
Payments to medical practitioners by a duly
registered professional partnership for the
1601-E/2307 WE practice of the medical profession - If the WI141 10%
currents year's income payments to the
medical practitioner is P720,000 and below
Payments to medical practitioners by a duly
registered professional partnership for the
1601-E/2307 WE practice of the medical profession - If the WI142 15%
currents year's income payments to the
medical practitioner exceeds P720,000
Payments for medical/dental/veterinary
services thru Hospitals/ Clinics/Health
Maintenance Organizations, including direct
1601-E/2307 WE payments to service providers - If the current WI150 15%
year's income payments for the
medical/dental/veterinary services exceeds P
720,000
Payments for medical/dental/veterinary
services thru Hospitals/ Clinics/Health
Maintenance Organizations, including direct
1601-E/2307 WE payments to service providers - If the current WI151 10%
year's income payments for the
medical/dental/veterinary services is P
720,000 and below
Payment by the general professional
partnerships GPP) to its partners - If the
1601-E/2307 WE WI152 10%
current year's income payments to the
partners is P 720,000 and below
Payment by the general professional
partnerships GPP) to its partners - If the
1601-E/2307 WE WI153 15%
current year's income payments to the
partners exceeds P 720,000
Payments made by credit card companies -
1601-E/2307 WE WI156 1% of 1/2
Individual
Payments made by credit card companies -
1601-E/2307 WE WC156 1% of 1/2
Corporate
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of goods - WI640 1%
Individual
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of goods - WC640 1%
Corporate
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of service - WI157 2%
Individual
Income payments made by the government
1601-E/2307 WE to its local/resident suppliers of services - WC157 2%
Corporate
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WI158 1%
suppliers of goods - Individual
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WC158 1%
suppliers of goods - Corporate
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WI160 2%
suppliers of services - Individual
Income payments made by top 20,000
1601-E/2307 WE private corporations to their local/resident WC160 2%
suppliers of services - Corporate
Additional payments to government
personnel from importers, shipping and
1601-E/2307 WE WI159 15%
airline companies or their agents for overtime
services
Commission, rebates, discounts and other
similar considerations paid/granted to
independent & exclusive distributors,
1601-E/2307 WE WI515 10%
medical/technical & sales representatives &
marketing agents & sub-agents of multi-level
marketing companies - Individual
Commission, rebates, discounts and other
similar considerations paid/granted to
independent & exclusive distributors,
1601-E/2307 WE WC515 10%
medical/technical & sales representatives &
marketing agents and sub-agents of multi-
level marketing companies - Corporate
Gross payments to embalmers by funeral
1601-E/2307 WE WI530 1%
parlors
Payments made by pre-need companies to
1601-E/2307 WE WI535 1%
funeral parlors - Individual
Payments made by pre-need companies to
1601-E/2307 WE WC535 1%
funeral parlors - Corporate
1601-E/2307 WE Tolling fee paid to refineries - Individual WI540 5%
1601-E/2307 WE Tolling fee paid to refineries - Corporate WC540 5%
Income payments made to suppliers of
1601-E/2307 WE WI610 1%
Agricultural products - Individual
Income payments made to suppliers of
1601-E/2307 WE WC610 1%
Agricultural products - Corporate
Income payments on purchases of minerals,
1601-E/2307 WE mineral products & quarry resources - WI630 5%
Individual
Income payments on purchases of minerals,
1601-E/2307 WE mineral products & quarry resources - WC630 5%
Corporate
Income payments on purchases of gold by
Bangko Sentral ng Pilipinas (BSP) from gold
1601-E/2307 WE WI632 5%
miners/suppliers under PD 1899, as
amended by RA No. 7076- Individual
Income payments on purchases of gold by
Bangko Sentral ng Pilipinas (BSP) from gold
1601-E/2307 WE WC632 5%
miners/suppliers under PD 1899, as
amended by RA No. 7076 - Corporate
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with active contracts as WI650 25%
classified by Meralco - Individual
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with active contracts as WC650 25%
classified by Meralco - Corporate
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with terminated contracts as WI651 32%
classified by Meralco - Individual
On gross amount of refund given by Meralco
1601-E/2307 WE to customers with terminated contracts as WC651 32%
classified by Meralco - Corporate
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
1601-E/2307 WE customer's billing - Residential and General WI660 10%
Service customers whose monthly electricity
consumption exceeds 200 kwh as classified
by MERALCO - Individual
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
1601-E/2307 WE customer's billing - Residential and General WC660 10%
Service customers whose monthly electricity
consumption exceeds 200 kwh as classified
by MERALCO - Corporate
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
1601-E/2307 WE customer's billing - Non-Residential WI661 10%
customers whose monthly electricity
consumption exceeds 200 kwh as classified
by MERALCO - Individual
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
1601-E/2307 WE customer's billing - Non-Residential WC661 10%
customers whose monthly electricity
consumption exceeds 200 kwh as classified
by MERALCO - Corporate
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
customer's billing - Residential and General
1601-E/2307 WE WI662 10%
Service customers whose monthly electricity
consumption exceeds 200 kwh as classified
by other electric Distribution Utilities (DU) -
Individual
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
customer's billing - Residential and General
1601-E/2307 WE WC662 10%
Service customers whose monthly electricity
consumption exceeds 200 kwh as classified
by other electric Distribution Utilities (DU) -
Corporate
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
customer's billing - Non-Residential
1601-E/2307 WE WI663 20%
customers whose monthly electricity
consumption exceeds 200 kwh as classified
by other electric Distribution Utilities (DU) -
Individual
Withholding on gross amount of interest on
the refund of meter deposit whether paid
directly to the customers or applied against
customer's billing - Non-Residential
1601-E/2307 WE WC663 20%
customers whose monthly electricity
consumption exceeds 200 kwh as classified
by other electric Distribution Utilities (DU) -
Corporate
Income payments made by the top five
thousand (5,000) individual taxpayers to their
1601-E/2307 WE local/resident suppliers of goods other than WI670 1%
those covered by other rates of withholding
tax - Individual
Income payments made by the top five
thousand (5,000) individual taxpayers to their
1601-E/2307 WE local/resident suppliers of goods other than WC670 1%
those covered by other rates of withholding
tax - Corporation
Income payments made by the top five
1601-E/2307 WE WI672 2%
thousand (5,000) individual taxpayers to their
local/resident suppliers of services other than
those covered by other rates of withholding
tax - i) Individual
Income payments made by the top five
thousand (5,000) individual taxpayers to their
1601-E/2307 WE local/resident suppliers of services other than WC672 2%
those covered by other rates of withholding
tax - ii) Corporation
Income payments made by political parties
and candidates of local and national
elections of all their purchase of goods and
services as campaign expenditures, and
1601-E/2307 WE income payments made by individuals or WI680 5%
juridical persons for their purchases of goods
and services intended to be given as
campaign contribution to political parties and
candidates - Individual
Income payments made by political parties
and candidates of local and national
elections of all their purchase of goods and
services as campaign expenditures, and
1601-E/2307 WE income payments made by individuals or WC680 5%
juridical persons for their purchases of goods
and services intended to be given as
campaign contribution to political parties and
candidates - Corporation
Income payments received by Real Estate
1601-E/2307 WE WC690 1%
Investment Trust (REIT)
Interest income derived from any other debt
instruments not within the coverage of
deposit substitutes and Revenue
1601-E/2307 WE WI710 20%
Regulations No. 14-2012 subject to
Creditable/ Expanded Withholding Tax -
Individual
Interest income derived from any other debt
instruments not within the coverage of
deposit substitutes and Revenue
1601-E/2307 WE WC710 20%
Regulations No. 14-2012 subject to
Creditable/ Expanded Withholding Tax -
Corporate
Tax Form
BIR Form No. 1600 - Monthly Remittance Return of Value-Added Taxes and Other Percentage
Taxes Withheld
3. Payors of income to persons, natural or juridical, who opted to remit his/its VAT or percentage
tax through the withholding and remittance of the same by the withholding agent/payor which
option is manifested by filing the “Notice of Availment of the option to Pay the Tax through the
Withholding Process”, copy furnished the withholding agent-payor and the revenue district
offices of both the payor and payee.
Documentary Requirements
1. Alphabetical list of payees (MAP) indicating the following:
5. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF- DBM Joint Circular No. 1-2000A
and RR 1-2013
- Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office where
you are registered or taxpayer concerned is registered and present the duly accomplished BIR
Form No.1600, together with the required attachments and your payment.
- In places where there are no AABs, proceed to the Revenue Collection Officer or duly
Authorized City or Municipal Treasurer located within the Revenue District Office where you are
registered or taxpayer concerned is registered and present the duly accomplished BIR Form No.
1600, together with the required attachments and your payment.
- Receive your copy of the duly stamped and validated form from the teller of the AABs /Revenue
Collection Officer/duly authorized City or Municipal Treasurer.
- Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form No. 1600, together with the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative.
Deadline
On or before the tenth (10th) day of the month following the month the withholding was made,
whether EFPS or manual filing and payment.
Tax Rates
[return to index]
Tax Form
BIR Form 1601-F : Monthly Remittance Return of Final Income Taxes Withheld
Documentary Requirements
4. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A
and RR 1-2003
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you
are registered or taxpayer concerned is registered and present the duly accomplished BIR Form
No. 1601F, together with the required attachments and your payment.
- In places where there are no AAB, the return shall be filed and the tax paid with the Revenue
Collection Officer or duly Authorized City or Municipal Treasurer within the Revenue District
Office where the withholding agent’s place of business/office is located who will issue a Revenue
Official Receipt (BIR Form No. 2524) therefor;
- Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form 1601-F, together with the required attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative.
Deadlines
Note: The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and
Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.
However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the
EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.
On or before the fifteenth (15th) day of the month following the month withholding was made,
except for taxes withheld for the month of December which shall be paid on or before January
20 of the succeeding year.
Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and
payment of the tax due must also be made on the same day the return is e-filed which shall be
on or before the 10th day following the month in which withholding was made, except for taxes
withheld for the month of December of each year, which shall be filed on or before January 15
of the succeeding year.
Tax Rates
[return to index]
Remittance Return of Percentage Tax On Winnings And Prizes Withheld By Race Track
Operators
Tax Form
BIR Form No. 1600-WP : Remittance Return of Percentage Tax on Winnings and Prizes
Withheld by Race Track Operators
Documentary Requirements
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you
are registered or taxpayer concerned is registered and present the duly accomplished BIR Form
No. 1600-WP, together with the required attachments and your payment.
- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized
City or Municipal Treasurer located within the Revenue District Office where you are registered
or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP,
together with the required attachments and your payment
- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue
Collection Officer/duly Authorized City or Municipal Treasurer.
- Proceed to the Revenue District Office where you are registered or taxpayer concerned is
registered and present the duly accomplished BIR Form No. 1600-WP, together with the required
attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
Within twenty (20) days from the date the tax was deducted and withheld
Tax Rates
Tax Form
BIR Form No. 1603 - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe
Benefits Paid to Employees Other than Rank and File
Documentary Requirements
2. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for
National Government Agencies (NGAs) as required under DOF- DBM Joint Circular No. 1-2000A
and RR 1-2013
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you
are registered or taxpayer concerned is registered and present the duly accomplished BIR Form
No. 1603, together with the required attachments and your payment.
- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized
City or Municipal Treasurer located within the Revenue District Office where you are registered
or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603,
together with the required attachments and your payment.
- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue
Collection Officer/duly Authorized City or Municipal Treasurer.
- Proceed to the Revenue District Office where you are registered or taxpayer concerned is
registered and present the duly accomplished BIR Form No. 1603, together with the required
attachments.
- Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
On or before the fifteenth (15th) day of the month following the end of the calendar quarter in
which the fringe benefits were granted to the recipient.Provided however that, in the case of
NGAs, it shall be e-filed and paid on or before the 10th day of the month following the quarter.
Tax Rates
Monthly Remittance Of Final Income Taxes Withheld On Interest Paid And Yield On
Deposit Substitutes, Trust, Etc.
Tax Form
BIR Form No. 1602 - Monthly Remittance Return of Final Income Taxes Withheld on Interest
Paid and Yield on Deposit Substitutes/Trust/Etc.
Banks, non-bank financial intermediaries, finance corporations, investment and trust companies
and other institutions required to withhold final income tax on interest paid/accrued on deposit
and yield or any other monetary benefit from deposits substitutes and from trust fund and similar
arrangements.
Documentary Requirements
- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you
are registered or taxpayer concerned is registered and present the duly accomplished BIR
FormNo. 1602, together with the required attachments and your payment.
- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized
City or Municipal Treasurer within the Revenue District Office where the withholding agent’s
place of business/office is located and present the duly accomplished BIR Form No. 1602,
together with the required attachments and your payment who will issue a Revenue Official
Receipt (BIR Form No. 2524) therefor.
- Receive your copy of the duly stamped and validated form from the teller of the AAB's/Revenue
Collection Officer/duly Authorized City or Municipal Treasurer.
3. If there is no tax required to be remitted:
- Proceed to the Revenue District Office where you are registered or taxpayer concerned is
registered and present the duly accomplished BIR Form No. 1602, together with the required
attachments.
Deadline
On or before the fifteenth (15th) day of the month following the month withholding was made
On or before the fifteenth (15th) day of the month following the month withholding was made,
except for taxes withheld for the month of December which shall be paid on or before January
20th of the succeeding year
On or before the tenth (10th) day of the month following the month the withholding was made,
except for taxes withheld for the month of December which shall be filed and paid on or before
January 15 of the succeeding year.
Tax Rates
Tax Form
BIR Form No. 1604-E : Annual Information Return of Creditable Income Taxes Withheld
(Expanded)/Income Payments Exempt from Withholding Tax
Documentary Requirements
2. Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but
subject to Income Tax
3. Return previously filed and proof of tax payment for amended return
2. Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form No. 1604-E, together with the required attachments.
3. Receive your copy of the duly stamped and validated form from the RDO representative
Deadline
On or before March 1 of the year following the calendar year in which the income payments
subjected to expanded withholding taxes or exempt from withholding tax were paid.
Tax Form
BIR Form No. 1604-CF : Annual Information Return of Income Taxes Withheld on Compensation
and Final Withholding taxes.
Documentary Requirements
4. Alphalist of Employees Whose Compensation Income Are Exempt from Withholding Tax But
Subject to Income Tax
6. Alphalist of Employees other than Rank and File Who Were Given Fringe Benefits During the
Year
8. Return previously filed and proof of tax payment for amended return
Procedures
1. Accomplish BIR Form No. 1604-CF in triplicate copies and attach the necessary schedules in
prescribed form (hard and soft copy)
2. Proceed to the Revenue District Office where you are registered and present the duly
accomplished BIR Form No. 1604-CF, together with the required attachments.
3. Receive your copy of the duly stamped and validated form from the RDO representative.
Deadline
On or before January 31 following the calendar year in which the compensation payment and
other income payments subjected to final withholding taxes were paid or accrued.
RR No. 2-98, RR No. 3-98, RR No. 8-98, RR No. 10-98, RR No. 12-98, RR No. 3-99, RR No. 8-
2000, RR No. 10-2000, RR No. 6-2001, RR No. 12-2001, RR No. 9-2001, RR No. 3-2002, RR
No. 4-2002, RR No. 14-2002, RR No. 19-2002, RR No. 26-2002, RR No. 14-2003, RR No. 16-
2003, RR No. 17-2003, RR No. 30-2003, RR 1-2004, RR 3-2004, RR No. 5-2004, RR No. 8-
2005, RR 1-2006, RR 2-2006, RR 4-2006, RR 4-2007, RR 4-2008, RR 5-2008, RR 6-2008, RR
7-2008, RR 14-2008, RR No. 10-2008, RR 1-2009, RR 2-2009, RR 3-2009, RR 5-2009, RR 6-
2009, RR 8-2009, RR 10-2009, RR No. 11-2010, RR No. 5-2011, RR No. 7-2011, RR No. 13-
2011, RR No. 3-2012, RR No. 6-2012, RR No. 8-2012, RR No. 14-2012, RR No. 16-2012, RR
No. 1-2013, RR No. 10-2013, RR No. 11-2013
Frequently Asked Questions
There are two main classifications or types of withholding tax. These are:
2) What is compensation?
It means any remuneration received for services performed by an employee from his employer
under an employee-employer relationship.
- Overtime Pay
- Fees, including director's fees
- Commission
- Profit Sharing
- Monetized Vacation and Sick Leave
- Fringe benefits received by rank & file employees
- Hazard Pay
- Taxable 13th month pay and other benefits
- Other remunerations received from an employee-employer relationship
b. Any amount received by an official or employee or by his heirs from the employer due to death,
sickness or other physical disability or for any cause beyond the control of the said official or
employee such as retrenchment, redundancy or cessation of business
c. Social security benefits, retirement gratuities, pensions and other similar benefits
d. Payment of benefits due or to become due to any person residing in the Philippines under the
law of the US administered by the US Veterans Administration
f. Benefits received from the GSIS Act of 1937, as amended, and the retirement gratuity received
by the government official and employees
2. Remuneration paid for agricultural labor and paid entirely in products of the farm where the
labor is performed
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 an international organization
11. Thirteenth (13th) month pay and other benefits (not to exceed P 30,000)
13. Compensation Income of Minimum Wage Earners (MWEs) with respect to their Statutory
Minimum Wage (SMW) as fixed by Regional Tripartite Wage and Productivity Board
(RTWPB)/National Wage and Productivity Commission (NWPC), including overtime pay, holiday
pay, night shift differential and hazard pay, applicable to the place where he/she is assigned.
14. Compensation Income of employees in the public sector if the same is equivalent to or not
more than the SMW in the non-agricultural sector, as fixed by RTWPB/NWPC, including
overtime pay, holiday pay, night shift differential and hazard pay, applicable to the place where
he/she is assigned.
- These are facilities and privileges of relatively small value and are offered or furnished by the
employer to his employees merely as means of promoting their health, goodwill, contentment or
efficiency. The following shall be considered "De Minimis" benefits not subject to income tax,
hence not subject to withholding tax on compensation income of both managerial and rank and
file employees:
• Monetized unused vacation leave credits of private employees not exceeding ten (10) days
during the year;
• Monetized value of vacation and sick leave credits paid to government officials and employees.
• Medical cash allowance to dependents of employees, not exceeding P750.00 per employee
per semester or P125.00 per month;
• Rice subsidy of P1,500 or one (1) sack of 50 kg. rice per month amounting to not more than
P1,500;
• Actual medical assistance, e.g. medical allowance to cover medical and healthcare needs,
annual medical/executive check-up, maternity assistance, and routine consultations, not
exceeding P10,000 per annum;
• Employees achievement awards, e.g., for length of service or safety achievement, which must
be in the form of a tangible personal property other than cash or gift certificate, with an annual
monetary value not exceeding P10,000 received by the employee under an established written
plan which does not discriminate in favor of highly paid employees;
• Gifts given during Christmas and major anniversary celebration not exceeding P5,000.00 per
employee perannum;
• Daily meal allowance for overtime work and night/graveyard shift not exceeding twenty-five
percent (25%) of the basic minimum wage on a per region basis;
Substituted Filing of ITR is the manner by which declaration of income of individuals receiving
purely compensation income the taxes of which have been withheld correctly by their employers.
Instead of the filing of Individual Income Tax Return (BIR Form 1700), the employer’s annual
information return (BIR Form No. 1604-CF) duly stamped received by the BIR may be
considered as the “substitute” Income Tax Return (ITR) of the employee, inasmuch as the
information provided therein are exactly the same information required to be provided in his
income tax return (BIR Form No. 1700). However, said employees may still file ITR at his/her
option.
b. Working for only one employer in the Philippines for the calendar year;
c. Tax has been withheld correctly by the employer (tax due equals tax withheld);
d. The employee’s spouse also complies with all three (3) conditions stated above.
e. The employer files the annual information return (BIR Form No. 1604-CF)
Note: For those employees qualified under the substituted filing, the employer
- Those individually engaged in the practice of professions or callings such as lawyers; certified
public accountants; doctors of medicine; architects; civil, electrical, chemical, mechanical,
structural, industrial, mining, sanitary, metallurgical and geodetic engineers; marine surveyors;
doctors of veterinary science; dentist; professional appraisers; connoisseurs of tobacco;
actuaries; interior decorators, designers, real estate service practitioners (RESPs), (i. e. real
estate consultants, real estate appraisers and real estate brokers) requiring government
licensure examination given by the Real Estate Service pursuant to Republic Act No. 9646 and
all other profession requiring government licensure examinations and/or regulated by the
Professional Regulations Commission, Supreme Court, etc.
- Professional entertainers such as but not limited to actors and actresses, singers, lyricist,
composers and emcees
- Directors and producers involved in movies, stage, radio, television and musical productions
- Fees of directors who are not employees of the company paying such fees whose duties are
confined to attendance at and participation in the meetings of the Board of Directors
b) Professional fees, talent fees, etc for services of taxable juridical persons
c) Rentals:
- Rental of billboards
- Specialty contractors
1. Filling, demolition and salvage work contractors and operators of mine drilling apparatus
2. Operators of dockyards
3. Persons engaged in the installation of water system, and gas or electric light, heat or power
5. Transportation Contractors
6. Printers, bookbinders, lithographers and publishers, except those principally engaged in the
publication or printing of any newspaper, magazine, review or bulletin which appears at regular
intervals, with fixed prices for subscription and sale
8. Messengerial, janitorial, security, private detective, credit and/or collection agenciesand other
business agencies
13. Persons engaged in the sale of computer services, computer programmers, software
developer/designer, etc.
16. TV and radio station operators on sale of TV and radio airtime, and
g) Gross commissions of customs, insurance, stock, immigration and commercial brokers, fees
of agents of professional entertainers and real estate service practitioners (RESPs), (i. e. real
estate consultants, real estate appraisers and real estate brokers) who failed or did not take up
the licensure examination given by and not registered with the Real Estate Service under the
Professional Regulations Commission
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
k) Additional income payments to government personnel from importers, shipping and airline
companies or their agents
m) Income payments made by the top 20,000 private corporations to their purchase of goods
and services from local/resident suppliers other than those covered by other rates of withholding
n) Income payments by government offices on their purchase of goods and services, from
local/resident suppliers other than those covered by other rates of withholding
v) Interest income on the refund paid through direct payment or application against customers'
billing by other electric Distribution Utilities in accordance with the rules embodied in ERC
Resolution No. 8 series of 2008 dated June 4, 2008 governing the refund of meter deposits
which was approved and adopted by ERC in compliance with the mandate of Article 8 of the
Magna Carta for Residential Electricity Consumers and Article 3.4.2 of DSOAR exempting all
electricity consumers, whether residential or non-residential from the payment of meter deposit.
w) Income payments made by the top 5,000 individual taxpayers to their purchase of goods and
services from their local/resident suppliers other than those covered by other rates of withholding
x) Income payments made by political parties and candidates of local and national elections of
all their campaign expenditures, and income payments made by individuals or juridical persons
for their purchases of goods and services intended to be given as campaign contribution to
political parties and candidates
y) Interest Income derived from any other debt instruments not within the coverage of deposit
substitutes and RR No. 14-2012
z) Income payments subject to Withholding Tax received by Real Estate Investment Trust (REIT)
(Sec.12 of RR No. 13-2011)
c) Income Derived from All Sources Within the Philippines by a Non-Resident Alien Individual
Not Engaged in Trade or Business
- On gross amount of income derived from all sources within the Philippines
- On Capital Gains presumed to have been realized from the sale, exchange or disposition of
real property located in the Philippines
- Interest from any currency bank deposits and yield or any other monetary benefit from deposit
substitutes and from trust fund and similar arrangements derived from sources within the
Philippines
- Interest income derived from a depository bank under the Expanded Foreign Currency Deposit
(FCDU) System
- Income derived by a depository bank under the FCDU from foreign transactions with local
commercial banks
- On capital gains presumed to have been 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 forms of conditional sales based on the gross selling price or fair market value
as determined in accordance with Sec. 6(E) of the NIRC, whichever is higher
- Interest on any currency bank deposits and yield or any other monetary benefit from deposit
substitute and from trust funds and similar arrangements and royalties derived from sources
within the Philippines
- Income derived by a depository bank under the expanded foreign currency deposits system
from foreign currency transactions with local commercial banks
g) Income Derived from all Sources Within the Philippines by a Non-Resident Foreign
Corporation
- Gross income from all sources within the Philippines such as interest, dividends, rents,
royalties, salaries, premiums (except re-insurance premiums), annuities, emoluments or other
fixed determinable annual, periodic or casual gains, profits and income or capital gains;
- Gross income from all sources within the Philippines derived by a non-resident cinematographic
film owner, lessor and distributor
- On the gross rentals, lease and charter fees derived by a non-resident owner or lessor of
vessels from leases or charters to Filipino citizens or corporations as approved by the Maritime
Industry Authority
- On the gross rentals, charter and other fees derived by a non-resident lessor of aircraft,
machineries and other equipment
- Housing
- Vehicle of any kind
- Interest on loans
- Expenses for foreign travel
- Holiday and vacation expenses
- Educational assistance to employees or his dependents
- Membership fees, dues and other expense in social and athletic clubs or other
- similar organizations
- Health insurance
i) Informers Reward
j) Cash or property dividends paid by a Real Estate Investment Trust (REIT) pursuant to Section
13 of RR 13-2011
10) Aside from the required withholding of income tax by government agencies and
instrumentalities on their payments to their suppliers of goods and services, what other tax types
must be withheld by them.
b) Percentage Tax – on all payments subject to percentage tax such as payments to the
following:
- Any person engaged in business whose gross sales or receipts do not exceed P1,919,500 (RR
3-2012) and who are not VAT-registered persons. (Persons exempt from VAT under Sec. 109V
of the Tax Code)
- Domestic carriers and keepers of garages, except owners of bancas and owners of animal
drawn two wheeled vehicle
- Franchise grantees of radio and/or television broadcasting companies whose gross annual
receipts of the preceding year do not exceed Ten Million (P10,000,000.00) Pesos and did not
opt to register as VAT Taxpayers
- Proprietor, lessee, or operator of cockpits, cabarets, night or day clubs, videoke/karaoke bars,
karaoke television, karaoke boxes, music lounges and other similar establishments, boxing
exhibitions, professional basketball games, jai-alai and race tracks
- Every stock broker who effected a sale, barter, exchange or other disposition of shares of stock
listed and traded through the Local Stock Exchange (LSE) other than the sale by a dealer in
securities
- A corporate issuer/stock broker, whether domestic or foreign, engaged in the sale, barter,
exchange or other disposition through Initial Public Offering (IPO) /secondary public offering of
shares of stock in closely held corporations
11) Who is a withholding agent?
A withholding agent is any person or entity who is required to deduct and remit the taxes withheld
to the government.
12) What are the duties and obligations of the withholding agent?
The following are the duties and obligations of the withholding agent:
a) To Register - withholding agent is required to register within ten (10) days after acquiring such
status with the Revenue District office having jurisdiction over the place where the business is
located
b) To Deduct and Withhold - withholding agent is required to deduct tax from all money payments
subject to withholding tax
c) To Remit the Tax Withheld - withholding agent is required to remit tax withheld at the time
prescribed by law and regulations
d) To File Annual Return - withholding agent is required to file the corresponding Annual
Information Return at the time prescribed by law and regulations
e) To Issue Withholding Tax Certificates - withholding agent shall furnish Withholding Tax
Certificates to recipient of income payments subject to withholding
Top twenty thousand (20,000) private corporations shall include a corporate taxpayer who has
been determined and notified by the Bureau of Internal Revenue (BIR) as having satisfied any
of the following criteria:
a) Classified and duly notified by the Commissioner as a large taxpayer under Revenue
Regulation No. 1-98, as amended, or belonging to the top five thousand (5,000) private
corporations under RR 12-94, or to the top ten thousand (10,000) private corporations under RR
17-2003, unless previously de-classified as such or had already ceased business operations
(automatic inclusion);
b) VAT payment or payable whichever is higher, of at least P100,000 for the preceding year;
c) Annual income tax due of at least P200,000 for the preceding year;
d) Total percentage tax paid of at least P100,000 for the preceding year;
g) Total excise tax payment of at least P100,000 for the preceding year.
b) Taxes withheld shall be remitted using BIR Form 1601-E on a monthly basis thru the use of
the Electronic Filing and Payment System (EFPS) on the dates prescribed for e-filers. Filing shall
be done on a staggered basis provided under RR 26-2002 and payment shall be made every
15th day following the end of the month for Jan-Nov and Jan. 20 of the following year for the
month of December.
c) Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) shall be issued to the
payees within twenty (20) days following the close of such payees’ taxable quarter or upon
demand of the payees;
d) A list of regular supplier of goods and/or services shall be submitted on a semestral basis
through e-submission facility or as an attachment under Electronic Filing and Payment System
(EFPS). Deadline for submission of the list is not later than July 31 and January 31 of each year.
However, initial list of regular suppliers should be submitted within fifteen (15) days from actual
receipt hereof.
Top 5,000 Individual Taxpayers shall refer to individual taxpayers engaged in trade or business
or exercise of profession who have been determined and notified by the Bureau of Internal
Revenue (BIR) as having satisfied any of the following criteria:
a) VAT payment or payable whichever is higher, of at least P100,000 for the preceding year;
b) Annual income tax due of at least P200,000 for the preceding year;
c) Total percentage tax paid of at least P100,000 for the preceding year;
f) Total excise tax payment of at least P100,000 for the preceding year.
a) In addition to the obligations of a withholding agent, Top 5,000 Individual Taxpayers shall
withhold the one percent (1%) creditable expanded withholding on the purchase of goods and
two percent (2%) on the purchase of services (other than those covered by other withholding tax
rates) from local suppliers where it regularly makes purchases. However, casual purchase of
goods shall not be subject to withholding tax unless the amount of purchase at any one time
involves P10,000 or more, in which case, it shall then be required to withhold the tax. The same
rule apply to local/resident supplier of services other than those covered by separate rates of
withholding tax. Provided, however, that for purchases involving agricultural products in their
original state, the tax required to be withheld shall only apply to purchases in excess of the
cumulative amount of P300,000 within the same taxable year. For this purpose, agricultural
products in their original state shall only include corn, coconut, copra, palay, rice cassava, sugar
cane, coffee, fruits, vegetables, marine food products, poultry and livestocks.
b) Taxes withheld shall be remitted under BIR Form 1601-E on a monthly basis thru the
Electronic Filing and Payment System (EFPS) facility within the prescribed period.
c) Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) shall be issued to the
payees within twenty (20) days following the close of such payees’ taxable quarter or upon
demand of the payees;
d) A list of regular supplier of goods and/or services shall be submitted on a semestral basis
through e-submission facility or as an attachment under Electronic Filing and Payment System
(EFPS). Deadline for submission of the list is not later than July 31 and January 31 of each year.
However, initial list of regular suppliers should be submitted within fifteen (15) days from actual
receipt hereof.
17) Who are the responsible officials in the government offices charged with the duty to deduct,
withhold and remit withholding taxes?
The following officials are duty bound to deduct, withhold and remit taxes:
a) For Office of the Provincial Government-province- the Chief Accountant, Provincial Treasurer
and the Governor;
b) For Office of the City Government-cities- the Chief Accountant, City Treasurer and the City
Mayor;
e) For NGAs, GOCCs and other Government Offices, the Chief Accountant and the Head of
Office or the Official holding the highest position.