The following income payments are subject to
Expanded Withholding Tax:
1. Professional fees / talent fees for services
rendered by the following:
a) Those individually engaged in the practice of
profession or callings such as lawyers, certified
public accountants, doctors of medicine, architecs,
engineers and all other professionals who have
undergone licensure examinations regulated by the
Professional Regulations Commission, Supreme
Court, etc.
2. Professional fees, talent fees, etc for services of
taxable juridical persons
3. Rentals:
a) Rental of real property used in business
b) Rental of personal properties in excess of P 10,000
annually
c) Rental of poles, satellites and transmission
facilities
d) Rental of billboards
4. Cinematographic film rentals and other payments
5. Income payments to certain contractors
a) General engineering contractors
b) General building contractors
c) Specialty contractors
d) Other contractors such as transportation
contractors, janitorial, security, messengerial,
advertising, labor recruiting agencies, computer
programmers, etc.
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. 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.
BIR OFFICIALS
1. Caesar R. Dulay- Commissioner of Internal
Revenue
2. Nestor S. Valeroso- Deputy Commissioner
Operations Group
3. Jesus Clint O. Aranas- Deputy Commissioner
Legal Group
4. Lanee C. David- Deputy Commissioner
Information Systems Group
5. Celia C. King- Deputy Commissioner
Resource Management Group
BOC
1.Office of the Commissioner- NICANOR E.
FAELDON
Deputy Commissioner
2. Internal Administration Group
 NATALIO C ECARMA III- Revenue Collection
and Monitoring Group
 TEDDY SANDY S. RAVAL- Intelligence Group
 ARIEL F. NEPOMUCENO- Enforcement
Group
 MELITA O. DEL ROSARIO- Assessment and
Operations Coordinating Group
 JAIME B. TABORDA- Management Info.
Systems and Technology Group
BOI
Investment Priority Areas
 Business Process Outsourcing
 Electronics Industry
 Renewable Energy
 Shipbuilding
Incentives
 Fiscal Incentives
o Income Tax Holiday
o Exemption from taxes and duties on imported
spare parts(NOLCO)
o Exemption from wharfage dues and export tax,
duty, impost and fees(GIE)
o Reduction of the Rates of Duty on Capital
Equipment, Spareparts and Accessories by Virtue
of EO 528
o Tax exemption on breeding stocks and genetic
materials
o Tax Credits
o Additional deductions from Taxable Income
 Non-Fiscal Incentives
o Employment of Foreign Nationals
o Simplification of customs procedures
o Importation of consigned equipment
o Privilege to operate a bonded
manufacturing/trading warehouse
PEZA
Operating Economic Zone Map
 73 Manufacturing Economic Zone
 243 Information Technology Parks/Centers
 21 Agro-Industrial Economic Zone
 19 Tourism Economic Zones
 2 Medical Tourism Parks/Centers
* as of October 31, 2016