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Withholding Tax Latest
Withholding Tax Latest
TAX
MARIVICGALBAN
What are Withholding Taxes?
STATUTORY BASIS
EO 651
RR 1-87
RR 6-96
RR10-97
RMO14-98
MARIVICGALBAN- .
Who is a withholding agent?
DEPARTMENTS
BUREAUS
AGENCIES > CHIEF ACCOUNTANT HEAD OF OFFICE
INSTRUMENTALITIES (official holding the highest position)
GOCCs
OTHER GOVERNMENT OFFICES
Personally CHARGED with the duty to deduct,
withhold and remit taxes on compensation, expanded,
final and government money payments including
franchise taxes.
Toregister
Todeductandwithhold
Toremitthetaxwithheld
Tofilewithholding
taxreturns
T oissuew ithholding
taxcertificate
Marivic Acosta-Galban
REGISTRATION of all
EMPLOYEES
Marivic Acosta-Galban
Marivic Acosta-Galban Office of
the Commissioner
Application for Registration for Individuals Earning
Compensation Income (BIR Form No. 1902)
1. Name/Taxpayer’s Identification Number (TIN)/ Address of employee/other
information required as stated in BIR Form No. 1902;
2. Status of employee whether SINGLE/ legally separated/ widow or widower with
no dependent child or married;
3. Status of spouse of the employee. – If the employee is legally married, the
Name/ TIN, if any, of the spouse and whether said spouse is employed,
unemployed, employed abroad, or is engaged in trade or business should be
indicated on the application;
4. Qualified dependents – Name and date of birth of qualified dependent/s
child(ren);
5. Claimant of exemption for children. – The husband is the proper claimant of
additional exemptions for qualified dependent children. However, the wife shall
claim full additional exemption for children in the following cases:
(a) Husband is unemployed;
(b) Husband is a non-resident citizen deriving income from foreign sources;
(c) The husband waives his right to claim the exemptions of children (waiver
should be for all children) in a sworn statement to be attached to his
Application for Registration (BIR Form No. 1902) and that of his wife’s, in
accordance with the procedures prescribed in this Section;
Marivic Acosta-Galban
HOW TO COMPUTE
WITHHOLDING TAXES ON
COMPENSATION INCOME /
SALARIES / WAGES
Marivic Acosta-Galban
Compensation defined
Compensation or Wages -
means all remuneration for services
performed by an employee for his
employer under an employee-employer
relationship unless exempted by the
NIRC and pertinent laws.
Marivic Acosta-Galban
Kinds of Compensation
Regular Compensation
- includes basic salary, fixed
allowances for representation,
transportation and others paid
to an employee.
Marivic Acosta-Galban
Kinds of Compensation (cont.)
= P98,550/ year
= P8,212.50/ month
Other compensation by MWEs
1. Holiday pay,
2. Hazard pay
3. Overtime pay,
4. Night shift differential pay
earned by the aforementioned MWE shall
likewise be covered by the above
exemption.
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. Family’s gross income must not be more than
Two Hundred Fifty Thousand Pesos (P250,000.00)
for the taxable year;
PURPOSE:
Tax due = Tax Withheld
WHEN:
• On or before the end of the calendar year, prior to
the payment of compensation for the last payroll
period.
Refund: Tax due < tax withheld Refund on or before Jan. 25th of
year /last payment of wage
Break even: Tax due = tax withheld Do not withhold for December salary
EMAIL
esubmission@bir.gov.ph
MARIVICGALBAN- WITHHOLDING TAX DIV.
Requisites for individuals qualified for substituted filing
and must not file BIR Form No. 1700
Note: All of the above requisites must be present. The Annual Information Return of Income
Taxes Withheld on Compensation and Final Withholding Taxes (BIR Form No. 1604-CF) filed by
their respective employers duly stamped “Received”, shall be tantamount to the substituted
filing of income tax returns by said employees .
MARIVICGALBAN- WITHHOLDING TAX DIV.
Uses of BIR Form 2316
TMD
Seminar on Annualized Withholding Tax (Year-End Adjustment) and Substituted Fi ling (BIR For m 1700) SF 200 Slide 8
MARIVICGALBAN- WITHHOLDING TAX DIV.
DLN:
BIR Form No.
Certificate of Compensation
2316
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
Payment/Tax Withheld
For Compensation Payment With or Without Tax Withheld October 2002 (ENCS)
1 For the Year 1 2 For the Period
( YYYY ) From (MM/DD) To (MM/DD)
Part I Employee Information Part IV Details of Compensation Income and Tax Withheld from Present Employer
3 Taxpayer 3 Amount
Identification No. A. Non-Taxable/Exempt Compensation Income
4 Employee's Name (Last Name, First Name, Middle Name) 5 RDO Code 25 13th Month Pay and 25
Other Benefits
26 SSS, GSIS, PHIC & Pag-ibig 26
6 Registered Address 6A Zip Code Contributions, & Union dues
27 Salaries & Other Forms of 27
Compensation
6B Local Home Address 6C Zip Code 28 Total Non-Taxable/Exempt 28
Compensation Income
6D Foreign Address 6E Zip Code B. Taxable Compensation Income
REGULAR
7 Date of Birth (MM/DD/YYYY) 8 Telephone Number 29 Basic Salary 29
PL
Insurance (If applicable)
Employer Information (Previous)-3 47 Taxable 47
22 Taxpayer 22
OY Compensation Income
Identification No.
23 Employer's Name ER 48
49
Tax Due
Amount of Taxes Withheld
48
EM
49A
24 Registered Address
NS 24A Zip code 49B Previous Employer(s)
PL
50 Total Amount of Taxes
49B
50
EM Withheld
OY
PL EE
I declare, under the penalties of perjury, that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
OY
51
Present Employer/ Authorized Agent Signature Over Printed Name
Date Signed
SIG
CONFORME:
52 EE Date Signed
NS
CTC No.
of Employee SIG Employee Signature Over Printed Name
Place of Issue Date of Issue
Amount Paid
Part II
Private Go ver nment Y es No If yes, specify
Com puta tion of Tax
REGULAR Annex “B”
TAX TAX REQUIRED 7 Date of Birth (MM/DD/YY YY ) 8 Telephone Number 29 Basic Salary 29
NATURE OF INCOM EP AYMENT A TC TAX BASE
RATE TO BE WITHHELD
9 Exemption Status
Single Head of the Family Married
30 Representation 30
BIR REGISTERED NAME
9A Is the w if e claiming the additional exemption f or qualified dependent children?
Y es No 31 Transportation 31 TRADE NAME
10 Name of Qualified Dependent Children 11 D a te o f Birt h (M M / DD /YYYY)
ADDRESS
32 Cost of Living A llow ance 32
TIN
33 Fixed Housing Allow ance 33
34 Others (Specify)
12 Other Dependent ( to be accomplished if taxpayer is head of the f amily) 3 4 A 34A
Name of Dependent
D a te o f Birt h
Relationship (M M / DD /YYYY MONTHLY ALPHALIS T OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
34B 34B
1701/Q ( T o be fille d up by th e B IR )
DLN:
Republika ng Pilipinas
K agaw ar an ng Pananalap i
K aw anihan ng Re nta s Internas
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
PSIC:
BIR For m No .
1601-E
2307/2316 FORMAT
SAWT
Summary List of Cred itable Withholding Tax at Source (2307) Received
(Excep t fo r transactions involving onerous transfer A pril 2003 (ENCS)
of real property classif ied as ord inary
Fill in all a pplicable spaces. Mark all appr opr iate bo xes w ith an “X ”. Republika n g Pilipina s
1 Fo r the Mo nth
(MM / Y YY Y )
2 Amended Retur n?
Yes No
3 No. of Sh eets Attached 4 Any Taxes Withheld?
Y es No
Kaw aniha n ng Re ntas Inte rn as
K agaw ar an n g Panan alapi Annex “B”
Part I B a c k g r o u n d I nf or m a t i on Fo r the Perio d 1
5 TIN 6 RDO Code 7 L ine of Busines s From To
8 Withholding Agent's Name ( La st Na me , F irs t N a me , M idd le N a me f or Ind ividua ls )/(R e gis t e re d Na me f or N o n- Individua ls ) 9 Tele phone Number Par t I Pa ye e
( M M / DD /
In f o r m a t io n
YYYY ) ( MM / DD / Y YYY )
BIR REGISTERED NAME
1 0 Reg ister ed Add ress 1 1 Zip Code
2 Tax pa yer
Identifica tio n No.
2 2A Zip
Code
3 Payee's Name (L a st Na me , F irs t Na me , M id dle Na me fo r In dividu a ls) (R e gis te r ed N a me f o r No n- Individua ls)
TRADE NAME
1 2 Catego ry of Withholding Agent 13 Ar e the re payees availing of tax r elief und er special law or inte rna tiona l tax treaty?
Register ed A d dr es s 4A Foreign ADDRESS
Private Go ver nment No If yes, specify A ddr es s
Part II
Y es
Com puta tion of Tax Par t II Sum m ary List of Payors TIN
TAX TAX REQUIRED Pay or's Na m e A m ou nt of Inco m e Pay m e nt s
NATURE OF INCOM EP AYMENT A TC TAX BASE
RATE TO BE WITHHELD Payor' s Last Name, First Name, Midd le Name fo r Individ ua ls ATC 1 st Mon th 2nd Mon th 3 rd Month Tax Withheld
TIN Register ed Name f or Non- Indiv iduals of the Quart er of t he Quar ter of the Q uarte r Tot al For t he Quarte r
MONTHLY ALPHALIS T OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
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
1 4 To tal Tax Required to be Withhe ld an d Remitted 14 TOTAL P P
15 Less: Tax Remitte d in Return Prev iously Filed, if this is an ame nded r eturn 15
1 6 Ta x Still Due/(Ove rr emittanc e) 16 AMOUNT
17 A dd: Pen alties Surc har ge Intere st Co mp ro mise
17A 17B 17C 17D
1 8 To tal A mount Still Du e/( Over remittance) (Sum of Items 16 & 17D) 18
I decla re, under the p enalties o f perju ry, that this r eturn h as been mad e in goo d faith, ve rified by me , and to the best of my know ledge, and belief ,
is true an d corr ect, purs uant to the provisions of the National Inte rnal Revenue Code, as amen ded, and the reg ulations issued under a uthority thereof . TOTAL: P P P P P
Note: The tax payer/filer attest to the ac curac y of the information entered herein .
19 20
President/Vic e Presid ent/A uthorized Representativ e/Tax A gent Tr easu rer /A sst. Tr easurer /Author ized Repres entative
(Sign ature Over Printed Name) (Signature Ove r Printed Name)
TIN o f Tax A gent ( if applicab le) T a x A ge nt Ac c re dita tio n N o ./ Da te o f A cc re dit a tio n ( if a pplic a ble)
Part III Det ails of Paym en t S tamp of Receiving
Draw e e Bank / Da te Offic e and
Part icula rs Age ncy Numb e r MM DD YYYY Am ount Date of Receipt
2 1 Ca sh/Bank 21
1702/Q ( T o be fille d up by th e B IR )
DLN:
Republika ng Pilipinas
K agaw ar an ng Pananalap i
K aw anihan ng Re nta s Internas
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
PSIC:
BIR For m No .
1601-E
2307 SAWT
(Excep t fo r transactions involving onerous transfer
of real property classif ied as ord inary
Fill in all a pplicable spaces. Mark all appr opr iate bo xes w ith an “X ”.
A pril 2003 (ENCS)
Republika n g Pilipina s
Kaw aniha n ng Re ntas Inte rn as
Summary List of Creditable Withholding Tax at Source (2307) Received
1 Fo r the Mo nth 2 Amended Retur n? 3 No. of Sh eets Attached 4 Any Taxes Withheld? K agaw ar an n g Panan alapi
(MM / Y YY Y )
Part I
Yes No
B a c k g r o u n d I nf or m a t i on
Y es No
Fo r the Perio d 1
FORMAT
5 TIN 6 RDO Code 7 L ine of Busines s From To
( M M / DD / YYYY ) ( MM / DD / Y YYY )
Par t I Pa ye e In f o r m a t io n
8 Withholding Agent's Name ( La st Na me , F irs t N a me , M idd le N a me f or Ind ividua ls )/(R e gis t e re d Na me f or N o n- Individua ls ) 9 Tele phone Number
2 Tax pa yer 2 2A Z ip 3 Pa yee's Name ( La st Na me , Firs t Na me , Middle N am e f or Individua ls) (R e gis t er e d N a m e f or No n- In dividua ls) Annex “B”
1 0 Reg ister ed Add ress 1 1 Zip Code Identifica tio n No. Cod e
PAYEE/
Register ed A d dr es s 4A Fo re ign
1 2 Catego ry of Withholding Agent
Private Go ver nment
13 Ar e the re payees availing of tax r elief und er special law or inte rna tiona l tax treaty?
Y es No If yes, specify Add ress BIR REGISTERED NAME
Part II
NATURE OF INCOM EP AYMENT
Com puta tion of Tax
A TC TAX BASE
TAX TAX REQUIRED
Par t II Sum m ary List of Payors
Pay or's Na m e A m o u n t o f In c o m e P a y m e n t s
TRADE NAME
RATE TO BE WITHHELD Payor' s
TIN
Last Name, First Name, Midd le Name fo r Individ ua ls
Register ed Name f or Non- Indiv iduals
ATC 1 st Mon th
of the Qua rt er
2nd Mon th
of t he Quarter
3r d Mont h
of th e Qua rte r Tota l
Tax Withheld
For t he Qu ar te r ADDRESS
TIN
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
BIR/BANK
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
INCOME
1 4 To tal Tax Required to be Withhe ld an d Remitted
15 Less: Tax Remitte d in Return Prev iously Filed, if this is an ame nded r eturn
14
15 4
1 6 Ta x Still Due/(Ove rr emittanc e)
17 A dd: Pen alties Surc har ge Intere st Co mp ro mise
16
5
17A 17B 17C 17D
1 8 To tal A mount Still Du e/( Over remittance) (Sum of Items 16 & 17D) 18 TOTAL P P
I decla re, under the p enalties o f perju ry, that this r eturn h as been mad e in goo d faith, ve rified by me , and to the best of my know ledge, and belief ,
is true an d corr ect, purs uant to the provisions of the National Inte rnal Revenue Code, as amen ded, and the reg ulations issued under a uthority thereof . TOTAL: P P P P P AMOUNT
Note: The tax payer/filer attest to the ac curacy of the informatio n entered herein.
19 20
President/Vic e Presid ent/A uthorized Representativ e/Tax A gent Tr easu rer /A sst. Tr easurer /Author ized Repres entative
(Sign ature Over Printed Name) (Signature Ove r Printed Name)
TIN o f Tax A gent ( if applicab le) T a x A ge nt Ac c re dita tio n N o ./ Da te o f A cc re dit a tio n ( if a pplic a ble)
RECIPIENT
Part III Det ails of Paym en t S tamp of Receiving
Draw e e Bank / Da te Offic e and
Part icula rs Age ncy Numb e r MM DD YYYY Am ount Date of Receipt
2 1 Ca sh/Bank 21
2550M/Q
2551M/2553
(T o be filled up by the B IR)
DLN:
1601-E
2306/2307 SAWT
(Except for tr ansactions involving o nerous tr ansfe r Ap ril 2003 ( ENCS)
of re al property classified as or dinar y
Fill in all ap plicable spaces. Mark all appr op riate bo xes w ith an “ X”.
1 For the Mo nth 2 A mended Return ? 3 No . of Sh eets A ttached 4 Any Ta xes Withheld? Summary List of Creditable Withholding Tax at Source (2307) Received
( MM / Y YY Y )
Part I
Y es No
Ba c k g r o u n d I n f o r m a t i o n
Yes No
Republika n g Pilipinas
K aw anihan ng Rentas Inter na s
K agaw ar an n g Panan alapi FORMAT
5 TIN 6 RDO Code 7 Line of Busine ss Fo r the Perio d 1
Fr om To
8 Withhold ing A gent's Name (La s t Na m e , Firs t Na m e, M iddle Na m e fo r Indiv idua ls )/ (R e gis te re d Na m e fo r No n- In dividua ls ) 9 Telephone Numb er ( MM /
Par t I P a y e e I n f o r m a t i o n
DD / YYYY ) ( M M / DD / YY YY )
Annex “B”
10 Re gistere d Addre ss 11 Zip Cod e 2 Tax pa yer 2 2A Zip 3 Payee's Name (L a st Na me , Firs t Na me , M id dle Na me fo r In dividu a ls) (R e gis te r ed N a me f o r No n- Individua ls)
Ide ntificatio n No. Code
12 Ca tegor y of With holding Agent
Private Gov ernmen t
13 Are there pay ees ava iling of tax relie f under specia l law o r interna tional tax treaty ?
Yes No If yes, specify Re gister ed A ddress 4A Foreign BIR REGISTERED NAME
A ddr es s
Part II
NAT URE OF INCOM E PAY MENT
Comp ut at ion of Tax
AT C TAX BASE
TAX TAX REQUI RED Par t II Sum m ary Lis t of Payo rs TRADE NAME
RATE TO BE WITHHELD
P ayor' s
Payor's Nam e
Last Name, Fir st Name , Midd le Name for Individuals A TC 1s t Month
A m ou nt of Inco m e Pay m e nt s
2nd M onth 3 rd Month Tax Withheld
ADDRESS
TIN Registered Name for Non-Indiv iduals of t he Quarte r of the Qu ar ter of the Q uarte r Tot al For t he Quarte r
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
14 Total Tax Required to be Withhe ld and Remitted
15 L ess: Tax Remi tted in Return Previously Filed, if this is an amended retur n
14
15 4
16 Tax Still Due/(Overremitta nce)
17 A dd: Penalties Surcharg e Interes t Compromise
16
5
17A 17B 17C 17D
18 Total Amount Still Due/( Ov er remittance) (Sum of Items 16 & 17D) 18 TOTAL P P
I d eclare , under the pe nalties o f perjur y, that th is retur n has been mad e in good f aith, ver ifie d by me , and to the be st of my know le dge, and belief,
is tr ue and c orrect, pursu ant to the provisions of the Natio nal Inte rnal Rev enue Code, as amend ed, an d the r egu lation s issued under authority thereo f.
TOTAL: P P P P P
AMOUNT
19 20 Note: The taxpayer/filer attest to the ac curac y of the information entered herein .
President/V ic e President/A uthorized Repre sentative/Tax A gent Treasu rer/As st. Tr ea su rer/A uthorized Repre sentativ e
(Sig natur e Over Printed Name) (Signature Over Printed Name)
TIN o f Tax A gent (if applica ble) T a x A ge nt A c cr edit a tio n No ./ Da te of A cc re dit at io n (if a pplic able )
Part III De ta ils of Paym e nt St amp of Receiving
Draw e e Ba nk/ Dat e Off ic e and
Part iculars Agency Num be r MM DD YYYY Am ount Date of Receipt
21 Cas h/Bank 21
Annex “B”
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
MANUAL FORMAT
BIR
Annex “B”
FILERS
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
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
DUPLICATE
SAWT
FORMAT
Annex “B”
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
e-Attach
Filing Reference
Number
M – Monthly
A – Alphalist of
P – Payees
MARIVICGALBAN- WITHHOLDING TAX DIV.
PERSONS REQUIRED TO
SUBMIT MAP
Republika ng Pilipinas
Kagaw ar an ng Pananalapi
Kaw anihan ng Renta s Inter nas
( Except for tran sactions involving on ero us tr ansf er
of r eal pro perty classif ied as or dinar y
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
Fill in all a pplicable spa ces. Mark all appr opr iate boxes w ith an “ X”.
1 For the Mo nth 2 A me nded Re tu rn? 3 No. of Sh eets Attache d
April 2003 ( ENCS)
4 A ny Taxe s Withheld?
PSIC:
1601-E
FORMAT
MAP
AGENTS/
( MM / YY YY ) Y es No Yes No
Pa rt I B a ck g r o u n d I n f o r m a t i o n
5 TIN 6 RDO Code 7 L ine of Busines s
8 With holding A gen t's Name ( La st Na me, F irs t Na me , M iddle N am e f or Ind ividua ls )/( Re gis te re d N am e f or N on- Individu als ) 9 Te lephone Nu mber
Annex “B”
10 Registered A ddress 1 1 Zip Code
12 Category of Withholding A ge nt
Private Gover nment
13 A re there pa yees av ailing of tax r elie f und er spe cial law o r in terna tional tax tr eaty?
Y es No If yes, specif y BIR REGISTERED NAME
Pa rt II
NATURE OF INCOME PAYMENT
Com puta tion of Tax
AT C TAX BAS E
TAX TAX REQUIRED TRADE NAME
RAT E TO BE WITHHELD
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
PAYORS
3
14 Tota l Tax Re quire d to be Withheld an d Remitted
15 Less: Tax Remitte d in Retur n Previously Filed, if this is an a mended r eturn
14
15 4
16 Tax Still Due/(Ove rr emittanc e)
17 Add: Pen alties Sur charge Intere st Comp ro mise
16
5
17A 17B 17C 17 D
18 Tota l Amoun t Still Du e/(Over re mittance) (Sum of Items 16 & 1 7D) 18 TOTAL P P
I decla re, u nder the penalties of per jury, tha t this return h as bee n made in go od faith, verified by me , and to th e b est o f my know ledge , and be lief ,
is true an d cor rect, pursuant to the pr ovisions of the National Internal Reve nue Cod e, as ame nded, and the regulatio ns is sued un der auth ority the reo f. AMOUNT
19 20
Pr esident/V ice Pres ident/A u tho rized Re pre sentative/Tax Agent Treasurer/A sst. Treasu rer/A utho rized Re pre sentativ e
(Sig nature Ove r Printed Name) (Signature Over Printed Name )
TIN of Tax Ag ent ( if applicable) Ta x A ge nt Ac c re dita t ion No ./Da te o f Ac c re dita tio n (if a pplic a ble)
Pa rt III De tails of Pa ym e nt Stamp o f Receiving
Draw ee Ban k/ Date Off ice and
Particula rs Age ncy Num be r MM DD YYYY Am ount Date of Re ceipt
21 Cash/Bank 21
1601-F
( To be fille d up b y t he BIR)
DLN:
Republika ng Pilipinas
Kagaw ar an ng Pananalapi
Kaw anihan ng Renta s Inter nas
( Except for tran sactions involving on ero us tr ansf er
of r eal pro perty classif ied as or dinar y
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded) April 2003 ( ENCS)
PSIC:
1601-E FORMAT
MAP
Fill in all a pplicable spa ces. Mark all appr opr iate boxes w ith an “ X”.
1 For the Mo nth
( MM / YY YY )
2 A me nded Re tu rn?
Y es No
3 No. of Sh eets Attache d 4 A ny Taxe s Withheld?
Yes No
Annex “B”
Pa rt I B a ck g r o u n d I n f o r m a t i o n
5 TIN 6 RDO Code 7 L ine of Busines s
8 With holding A gen t's Name ( La st Na me, F irs t Na me , M iddle N am e f or Ind ividua ls )/( Re gis te re d N am e f or N on- Individu als ) 9 Te lephone Nu mber BIR REGISTERED NAME
10 Registered A ddress 1 1 Zip Code TRADE NAME
12 Category of Withholding A ge nt 13 A re there pa yees av ailing of tax r elie f und er spe cial law o r in terna tional tax tr eaty? ADDRESS
Private Gover nment Y es No If yes, specif y
Pa rt II Com puta tion of Tax TIN
TAX TAX REQUIRED
NATURE OF INCOME PAYMENT AT C TAX BAS E
RAT E TO BE WITHHELD
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
14 Tota l Tax Re quire d to be Withheld an d Remitted 14 TOTAL P P
15 Less: Tax Remitte d in Retur n Previously Filed, if this is an a mended r eturn 15
16 Tax Still Due/(Ove rr emittanc e) 16 AMOUNT
17 Add: Pen alties Sur charge Intere st Comp ro mise
17A 17B 17C 17 D
18 Tota l Amoun t Still Du e/(Over re mittance) (Sum of Items 16 & 1 7D) 18
BIR/BANK
I decla re, u nder the penalties of per jury, tha t this return h as bee n made in go od faith, verified by me , and to th e b est o f my know ledge , and be lief ,
is true an d cor rect, pursuant to the pr ovisions of the National Internal Reve nue Cod e, as ame nded, and the regulatio ns is sued un der auth ority the reo f.
19 20
Pr esident/V ice Pres ident/A u tho rized Re pre sentative/Tax Agent Treasurer/A sst. Treasu rer/A utho rized Re pre sentativ e
(Sig nature Ove r Printed Name) (Signature Over Printed Name )
TIN of Tax Ag ent ( if applicable) Ta x A ge nt Ac c re dita t ion No ./Da te o f Ac c re dita tio n (if a pplic a ble)
Pa rt III De tails of Pa ym e nt Stamp o f Receiving
Draw ee Ban k/ Date Off ice and
Particula rs Age ncy Num be r MM DD YYYY Am ount Date of Re ceipt
21 Cash/Bank 21
1600
( To be fille d up b y t he BIR)
DLN:
Republika ng Pilipinas
Kagaw ar an ng Pananalapi
Kaw anihan ng Renta s Inter nas
( Except for tran sactions involving on ero us tr ansf er
of r eal pro perty classif ied as or dinar y
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded) April 2003 ( ENCS)
PSIC:
1601-E
MAP
Fill in all a pplicable spa ces. Mark all appr opr iate boxes w ith an “ X”.
1 For the Mo nth 2 A me nded Re tu rn? 3 No. of Sh eets Attache d 4 A ny Taxe s Withheld?
( MM / YY YY )
Pa rt I
Y es No
B a ck g r o u n d I n f o r m a t i o n
Yes No FORMAT
5 TIN 6 RDO Code 7 L ine of Busines s
8 With holding A gen t's Name ( La st Na me, F irs t Na me , M iddle N am e f or Ind ividua ls )/( Re gis te re d N am e f or N on- Individu als ) 9 Te lephone Nu mber
Annex “B”
10 Registered A ddress 1 1 Zip Code
12 Category of Withholding A ge nt
Private Gover nment
13 A re there pa yees av ailing of tax r elie f und er spe cial law o r in terna tional tax tr eaty?
Y es No If yes, specif y BIR REGISTERED NAME
Pa rt II
NATURE OF INCOME PAYMENT
Com puta tion of Tax
AT C TAX BAS E
TAX TAX REQUIRED TRADE NAME
RAT E TO BE WITHHELD
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
14 Tota l Tax Re quire d to be Withheld an d Remitted 14
15 Less: Tax Remitte d in Retur n Previously Filed, if this is an a mended r eturn 15 4
16 Tax Still Due/(Ove rr emittanc e)
17 Add: Pen alties Sur charge Intere st Comp ro mise
16
5
17A 17B 17C 17 D
18 Tota l Amoun t Still Du e/(Over re mittance) (Sum of Items 16 & 1 7D) 18 TOTAL P P
I decla re, u nder the penalties of per jury, tha t this return h as bee n made in go od faith, verified by me , and to th e b est o f my know ledge , and be lief ,
is true an d cor rect, pursuant to the pr ovisions of the National Internal Reve nue Cod e, as ame nded, and the regulatio ns is sued un der auth ority the reo f. AMOUNT
19 20
Pr esident/V ice Pres ident/A u tho rized Re pre sentative/Tax Agent Treasurer/A sst. Treasu rer/A utho rized Re pre sentativ e
(Sig nature Ove r Printed Name) (Signature Over Printed Name )
TIN of Tax Ag ent ( if applicable) Ta x A ge nt Ac c re dita t ion No ./Da te o f Ac c re dita tio n (if a pplic a ble)
Pa rt III De tails of Pa ym e nt Stamp o f Receiving
Draw ee Ban k/ Date Off ice and
Particula rs Age ncy Num be r MM DD YYYY Am ount Date of Re ceipt
21 Cash/Bank 21
Annex “B”
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
MANUAL FORMAT
Annex “B”
BIR
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
FILERS
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
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
DUPLICATE
MAP
FORMAT
Annex “B”
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
MARIVICGALBAN- WITHHOLDING TAX DIV.
TAXPAYER
EFPS
MAP
FILERS
e-Attach
Filing Reference
Number
Annex “B”
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
CERTIFICATES
BIR
DLN:
BIR Form No.
Republika ng Pilipina s
Certificate of Compensation
2316
Kagaw a ran ng Pa nanalapi
Kawanihan ng Rentas Internas
Payment/Tax Withheld Octobe r 2002 (ENCS)
For Compensat ion Pay ment With or Without Tax Withheld
1 For the Y ear 1 2 For the Per iod
( Y YY Y ) From ( MM/DD) To (MM/DD)
Pa rt I Em ploye e Inf orm atio n Par t IVD e t ai ls o f C o mp e ns at i o n Inc o me a nd Tax W it hh e l d f r o m P r e s e nt Em p l o y e r
3 Taxpayer 3 Amount
Identificatio n No. A. Non-Taxa ble /Exem pt Com pe ns ation Incom e
DLN :
4 Employee's Name ( Las t Name, First Name, Middle Name)
5 RDO Co de 25 13th Month Pay and 25
MAP
BIR Form No. Other Benefits
Republika ng Pilipinas
Certificate of Compensation
2316
26 SSS, GSIS, PHIC & Pag- ibig 26
Kagaw aran n g Panana la pi
Kawanihan n g Rentas Internas 6 Registered A ddress 6 A Zip Code
Contributio ns, & Un ion dues
33
1 For the Y ea r
Part I
( YY YY )
1
9 Exemption
From (MM/DD)
Part IVD e t aStatus
To (MM/DD)
12 Other Dependent
il s o f C o mp e ns a t i o n Inc o me and Ta x W i t hh e l d f r o m P r e s e n t Emp l o30
(to be accomplish ed if taxpayer
ye r Representation 30 is head of the f amily) 3 4 A
34 Others (Sp ecify)
34A
FORMAT
D at e o f Birth
3 Taxpayer 3 Single He ad of the Family A mountMarried Name of Dependent Relationsh ip
( M M /D D/ YY YY
Identification No. 9AA. Is N on-
the wTaxable
ife claiming /Exem
the pt C om pen
additional sation Incom
exemption e ied depen dent ch ildren?
f or qualif 34B 34B
Annex “B”
4 Employ ee's Name (Last Name, First Name, Middle Name) 5 RDO Code 25 13th Month Pay andY es 25 No Pa rt II 31 Tra Emnsportatio
ploye r Inf n ormation (Pre 31se nt) SUPPLEM ENTARY
Other Benefits 13 35 Commissio n 35
10 Name of Qua lif ied Dep endent Children 11 D a te of Birt h 13 (M MTaxpayer
/ DD /YYYY)
26 SSS, GSIS, PHIC & Pag- ibig 26 Identificatio n No.
6 Registe red A ddr ess 6A Zip Code
Contr ibutions, & Union d ues
14 Employer 's N 32amCost
e of Living Allow anc e 32 36 Profit Shar ing 36
27 Sala ries & Oth er Forms of 27
Compensation 37 Fees Including Di rector's 37
Fees
BIR REGISTERED NAME
6B Local Home A ddress 6C Zip Code
28 Tota l Non-Taxable/Exempt 28 33 Fixed Housing Allow ance 33
Compensation Income 15 Registered Address 34 Other s (Specif y) 1 5A Zip code 38 Taxable 13 th Month Pay 38
12 Ot her Dependent (to be accomp lished if taxpayer is head of th e family) 3 4 A 3 4A and Other Benefits
TRADE NAME
6D For eign Add ress 6E Zip Code B. Taxab le Com pe nsation Incom e Da te of B ir th 39 Hazar d Pay 39
Na me of De pendent Relatio nship (M M /D D/ YYYY
REGULAR main employer sec ondary e mployer 40 Others (Sp ecify)
34B 3 4B
7 Date o f Bir th (MM/DD/YY YY) 8 Tele phone Number 29 Basic Salary 29 Pa rt III Em p lo ye r Inf orm ation (Pre vious )-1
9 Exemption Status
Part II
13 Taxp ayer
Identification
30 Representation No.
Em ploye r Inform at ion (Pre se nt)
13
30
16 Taxpayer
Identificatio n No.
SUPPLEMENTARY
35 Commission
16
35
40A 40A
ADDRESS
Single He ad of the Family Married
9A Is the w ife claiming the additional exemption f or qualif ied depen dent ch ildren?
14 Emplo yer 's Name
17 Employer 's Name
36 Pro fit Sharing
37 Fees Includin g Dir ector's
Fees
36
37
40B
3 4A
Identificatio n No.
20 Employer 's Name
40A 4 0A
from Previous Emplo yer (s)
44 Gross Tax able
Compensa tion Inco me
44 RETURN PERIOD
Da te o f B irt h17 Emplo yer 's Name 40B 4 0B 45 Less: Tota l Exemptions 45
Na me of De pendent Relatio nship (M M /D D/ YYYY
21 Registered Address 2 1A Zip code 46 Less: Pre mium Pai d on
3 4B 3 4B
41 Tota l Taxable Compensation 41 Health and /or Hosp ital 46
Part II
13 Taxp ayer
Identification No.
Em ploye r Inform at ion (Pre se nt)
13
18 RegSUPPLEMENTARY
istered A ddress
35 Commission 35
18A Zip code
22 Taxpayer 42 Taxable
Income
Em p lo ye r Inf orm ation (Pre
22
Sum vious
m ary )-3
Insur ance (If applic able)
47 Taxable
Compensa tion Inco me
47 Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
Compensation Income 42
14 Emplo yer 's Name 36 Pro fit Sharing Identif ication No. 48 Tax Due 48
Em ploye r Inform36 ation ( Pre vious )- 2 fr om Present Employer
37 Fees Includin g Dir ector's 37 23 Employer 's Name 49 A mount of Taxes Withheld
19 Taxp ayer 19 43 A dd: Taxable Compens ation 43
Fees 49A Pr es ent Employer 49A
15 Reg istered A ddress 15A Zip code20 38
Identification No.
EmploTaxable
yer 's Nam13theMonth Pay
and Other Be nefits
38
24 Registered Address
from Previou s Employer (s)
44 Gross Taxable
Compensation Income
44 2 4A Zip code 49B Prev ious Emp loyer(s) 4 9B 3 mm/yy 5
1 2 4 6 7 8 9
39 Hazard Pay 39 50 Total A m o unt of Ta xes 50
45 Less: Total Exemptions 45 Withheld
main employer second ar y employ er 21 40
RegOther
istered s (Specif
A ddress y) 21A Zip code I de c la re 46
, undeLess: Prem
r t he pe na ltieium
s ofPaid ont ha t t his ce r tif ic a te ha s be e n m a d e in go o d f a ith, ve rifie d by us, and t o t he be s t of o ur kno wle dge a nd be lie f,
pe rjury, is true a nd c or re c t
Part II I Em ploye r Inform ation ( Pre vious )- 1 Health and/or Hospital 46
16 Taxp ayer
Identification No.
16 4 0A
22 Taxp ayer
4 0A
Em ploye r Inform ation ( Pre vious )- 3
22
Insur ance (If applicable)
47 Taxable
Compensation Income
47 1
17 Emplo yer 's Name 4Identification
0B No. 4 0B 48 Tax Due 48
I de c la r e, unde r the pe n a ltie s o f pe r jury, t ha t t his ce r tifica t e ha s be e n m a de in go o d f a ith, ve r ifie d by us , and to t he be s t of o ur kno wle dge a nd be lie f , is true a nd c o r re c t
3
4
19 Taxp ayer 19 43 A dd: Taxable Compens ation 43
Identification No. from Previou s Employer (s)
20 Emplo yer 's Name 44 Gross Taxable 44
5
Compensation Income
45 Less: Total Exemptions 45
21 Reg istered A ddress 21A Zip code 46 Less: Premium Paid on
TOTAL P P
Health and/or Hospital 46
Insur ance (If applicable)
Em ploye r Inform ation ( Pre vious )- 3 47 Taxable 47
AMOUNT
22 Taxp ayer 22 Compensation Income
Identification No. 48 Tax Due 48
23 Emplo yer 's Name 49 Amount of Taxes Withh eld
49A Present Employer 49A
24 Reg istered A ddress 24A Zip code 49B Previous Employer( s) 49B
50 Tota l Amount of Taxes 50
With held
I de c la re , u nde r the pe n a lt ie s of pe r jury, t ha t t his c e r tific a t e ha s be e n m a de in go o d f aith, ve r ifie d by us , a nd to t he be s t o f o ur kno wle dge a nd be lie f , is t rue and c o r re c t
WITHHOLDING
MARIVICGALBAN- WITHHOLDING TAX DIV.
AGENT
BIR RECONCILIATION
FORMAT
SAWT FORMAT
Annex “B”
MAP
Annex “B” BIR REGISTERED NAME
TRADE NAME
BIR REGISTERED NAME ADDRESS
TRADE NAME TIN
ADDRESS
TIN MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no. (Alphalist) period payment Withheld
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax 3 mm/yy 5
no. (Alphalist) period payment Withheld 1 2 4 6 7 8 9
3 mm/yy 5 1
1 2 4 6 7 8 9
1 2
2 3
BIR
4
3
5
4
TOTAL P P
5 AMOUNT
TOTAL P P
AMOUNT
74
SEC 2. DEFINITION OF TERMS
2.1 VAT SALES INVOICE (SI)
-for purposes of VAT pursuant to Section 106 of the NIRC, as
amended, it is a written account evidencing the
sale of GOODS and/or PROPERTIES
issued to customers in an ordinary course of business,
whether
cash sales or
on account (credit)
which shall be the basis of
the output tax liability of the SELLER and
the input tax claim of the BUYER
Cash Sales Invoices and Charge Sales Invoices falls under
this definition.
76
XYZ CORPORATION
Sample Only U305/3F Visayas Avenue, Quezon City “Annex C.3”
VAT Reg. TIN: 245-406-465-0000
&
GOODS S
RTIE
PROPE SALES INVOICE
Sold to: _________________________________ Date: ______________
TIN: _________________________________ Terms: ______________
Address: _________________________________ OSCA/PWD ID No.: ______________
_________________________________ SC/PWD Signature: ______________
Business Style: _________________________________
78
Sample Only “Annex C.2”
LARRY B. VELO., M.D.
Rm. 205 St. Luke’s Hospital, E. Rodriguez Sr.,Q.C.
NON VAT Reg. TIN: 144-424-024-0000
SERVICE &
LEASING
OFFICIAL RECEIPT
Billing Invoice No. Amount DATE _____________
Total Sales
Les s : SC/P WD Dis co unt
Total Due
Les s : Withho lding Tax
P ayment Due
80
EZG CORPORATION
Sample Only U115 G/F SM North Edsa, Quezon City “Annex C.4”
NON-VAT Reg. TIN: 245-406-465-0000
SALES INVOICE
Sold to: _______________________________ Date: ______________
TIN: _______________________________ Terms: _________________
Address: _______________________________ OSCA/PWD ID No.: ___________
_______________________________ SC/PWD Signature: ______________
Business Style: _______________________________
Total Sales
Less: SC/PWD-Discount
_______________________________
10 Bklts (3x) 1001-1500 Cashier/Authorized Representative
BIR Authority to Print No. 3AU000805222
Date Issued : 07-30-13: Valid until 07-29-2018
JDC PRINTING SERVICES, INC. Printer’s Accreditation No.
Bgy. 123, Quezon City P08051200
TIN: 123-456-789-0000 Date Issued: 08-01-12
82
LARRA ENTERPRISES
Sample Only U305/3F Mindanao Avenue, Quezon City
“Annex C.7”
NON-VAT Reg. TIN: 145-405-488-0000
OFFICIAL RECEIPT
Received From: _________________________________ Date: ______________
TIN: _________________________________ OSCA/PWD ID No.: ________________
Address: _________________________________ SC/PWD Signature: ____________
_________________________________
Business Style: _________________________________
85
Sample Only XYZ CORPORATION “Annex C.6”
U305/3F Visayas Avenue, Quezon City
____________ Reg. TIN: 005-257-364-0000
DELIVERY RECEIPT
Delivered to: _________________________________ Date: __________
TIN: _________________________________
Address: _________________________ Terms: __________
Received the above goods and services in good order & condition.
THIS DELIVERY RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP.
Sample Only JUAN DELA CRUZ
Proprietor “Annex C.5”
426 Dilman, Quezon City
________ Reg. TIN: 305-410-465-0000
THIS COLLECTION RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP.
C O M P U T A T I O N
(VAT registered payee- private contractor)
GROSS (exclusive of VAT) P100,000
Add: 12%VAT P 12,000
Gross billing P112,000
less:a. EWT 2% x 100,000 2,000 2307 1601E
+ map
NET AMOUNT DUE P110,000
(NON-VAT registered payee- private contractor)
GROSS billing P100,000
less:a. EWT 2% x 100,000 2,000 2307 1601E
+ map
NET AMOUNT DUE P 98,000
MARIVICGALBAN- WITHHOLDING TAX DIV.
C O M P U T A T I O N
(VAT registered payee- government contractor)
GROSS (exclusive of VAT) P100,000
Add: 12%VAT 12,000
Gross billing P112,000
less:a. EWT 2% x 100,000 2,000 2307 1601E
map
b. FVAT 5% x 100,000 5,000 2306 1600
map
NET AMOUNT DUE P105,000
(NON-VAT registered payee- government contractor)
GROSS billing P100,000
2307 1601E
less:a. EWT 2% x 100,000 2,000 map
2307 1600
map
b. GMP
MARIVICGALBAN- WITHHOLDING TAX DIV.
3% x 100,000 3,000
REQUIREMENTS FOR THE
DEDUCTIBILITYOF CERTAIN INCOME
RR 12-2013
2. Professional ENTERTAINERS
actors, actresses, singers, lyricist, composers a
emcees
3. Profession ATHLETES
basketball players, pelotaries and jockeys
9. Fees of DIRECTORS
B. PROFESSIONAL FEES
talent fees etc. for services of taxable
JURIDICAL PERSONS
2. As such, I have received a gross income of __________________ for the current year as of
___________________, 20__________;
3. I am executing this Affidavit - Declaration as a requirement of Revenue Regulations No. 12-2001 of the
Bureau of Internal Revenue in the determination of the applicable creditable withholding tax rate (10% or 15%) to
be imposed by withholding agent/s.
IN WITNESS WHEREOF, I have hereunto set my hand this ___ day of _________ , 20____, in the City/Municipality of ____________,
Province of __________, Philippines.
AFFIANT-DECLARANT
SUBSCRIBED and sworn to before me, in the City/Municipality of __________, this ____ day of
___________, 20___ by ______________ with Community Tax Certificate No. ______ issued at _________
__________________ on ____________________, 20____.
Notary Public
My commission expires on ________________
Doc. No. :______
Page NO. :______
Book No. :______
Series of 20 ______
every individual
professional/talent/corporate directors
herein enumerated, shall annually disclose
his gross income for the current year to the
Bureau of Internal Revenue (BIR)
WHERE TO FILE:
IN 3 COPIES
Original - BIR Collection Division
Duplicate - BIR Withholding Tax Division
Triplicate - taxpayer’s copy
(copy furnished all payors)
C. RENTAL 5%
1. Real properties. – On gross rental for
the continued use or possession of real
property used in business which the payor or
obligor has not taken or is not taking title, or
in which he has no equity
RENTAL 5%
2 Personal properties. –
On gross RENTAL or lease in excess of P10,000 ANNUALLY
for the continued use or possession of PERSONAL PROPERTY used in business which the
payor or obligor has not taken or is not taking title or in which he has no equity.
land transport equipment, water transport equipment,
air transport equipment, industrial equipment,
commercial equipment, scientific equipment,
agricultural machinery and equipment, construction/civil engineering
machinery and equipment, telecommunication equipment,
office furniture/machines/equipment, main frame computer
all other computer machines/equipment, materials handling equipment and
auxiliary equipment
10% or 15%
Professional Fees paid to
Medical Practitioners
Or paid directly to such medical
practitioners by Health Maintenance
Organizations (HMOs) and/or
similar establishments
10% or 15%
Medical Practitioners
doctors of medicine medical Technologist
occupational therapists doctors of veterinary science
REGULAR SUPPLIERS -
• engaged in business or exercise of profession/calling
• at least six (6) or more transactions regardless of amount
per transaction, either in the previous year or current year
CASUAL SUPPLIERS
• non-regular or single purchase
P10,000 or more - taxable
GOVERNMENT OFFICE
• national local GOCC attached agencies/bodies
GOCC shall withhold under (N) rather than as corporation under (M)
G. Income Payment to Certain
Brokers and Agents
ON GROSS COMMISSION & Service Fees
customs, insurance, stock,
real estate, immigration
commercial brokers and
fees of agents of professional entertainers
10%
H. Income payment to partners of general
professional PARTNERSHIP (GPP)
CASUAL SUPPLIERS
• non-regular or single purchase
below 10,000 – not taxable
P10,000 or more - taxable
Effective upon receipt of written notice from BIR
Cancellation upon receipt of written notice from BIR
SOME REASONS FOR AUTOMATIC CALCELLATION AS TOP 20,000
a. Closure / cessation of business / dissolution (with notice to BIR)
b. merger / consolidation (for dissolved or absorbed corporations )
c. any for of business combination wherein the
operation of law a corporate taxpayer loses its juridical personality
GOVERNMENT MONEY PAYMENTS CHART
ANNUAL RETURN
BIR FORM 1604CF
+ ALPHALIST OF EMPLOYEES on or before January 31 of the ff. year
BIR FORM 1604E
+ ALPHALIST OF PAYEES on or before March 1 of the ff. year
Deadline:
Within 20 days from the date the tax was
deducted and withheld
REMITTANCE RETURN OF PERCENTAGE TAX ON WINNINGS AND PRIZES WITHHELD BY RACE TRACK
OPERATORS
BIR FORM
DESCRIPTION TAX RATES
Payor Payee
1600-WP 2306
Tax on Winnings from double, forecast/quinella and trifecta bets on
4%
horse races paid by government/private withholding agent
1600-WP 2306
Tax on Winnings or prizes paid to winners of winning horse race
tickets other than double, forecast/quinella and trifecta bets; and
10%
owners of winning race horses paid by government/private
withholding agent
MONTHLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD
BIR FORM
DESCRIPTION TAX RATES
Payor Payee
1601F 2306 Share of NRAETB in the distributable NI after tax of a partnership (except GPP). 20%
1601F 2306 Cash or property dividends paid by a Real Estate Investment Trust (REIT) to individuals/corporations 10%
1601F 2306 Share of partners in partnerships, assoc., joint account/joint venture/consortium 10%
1601F 2306 All kinds of royalty payments to RC,NRC,RA, NRAETB, DC, RFC 20%
1601F 2306 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical composition 10%
1601F 2306 Royalties paid to NRAETB on cinematographic films and similar works 25%
1601F 2306 On prizes exceeding P10,000 and other winnings paid to individuals 20%
1601F 2306 Branch profit remittances by all corporations, except PEZA/SBMA/CDA registered 15%
1601F 2306 On gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels 4.5%
1601F 2306 On the gross rentals, lease and charter fees derived by non-resident lessor of aircraft, machineries and other 7.5%
equipment
1601F 2306 On payments to oil exploration service contractors and subcontractors (OESS) – NRAETB or NRFC-ETB 8%
1601F 2306 Payments to Filipinos/alien individuals employed by Foreign Petroleum Service Contractors/Subcontractors, 15%
OBUs and Reg’l. Area HQs and Reg’l Operating HQ of Multinational Co’s occupying
executive/managerial/technical positions
1601F 2306 Payments to NRANETB except on sale of shares in domestic corporation and real property 25%
1601F 2306 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors 25%
1601F 2306 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other 30%
obligations under Sec. 57C of the NIRC
1602 2306
On foreign currency deposits Resident – Individual/Corporate 7.5%
1602 2306
Interest payments to taxpayers enjoying preferential tax rates (i.e.
5%
PEZA Registered Enterprises)
1602 2306
BIR Form No. 1603 - Quarterly Remittance Return of Final Income Taxes
Withheld on Fringe Benefits Paid to Employees Other than Rank and File
Via eFPS: On or before the 15th day of the month ff: the end of the calendar
quarter in which the fringe benefits were granted to the recipient.
Manual: On or before the 10th day of the month ff: the end of the calendar
quarter in which the fringe benefits were granted to the recipient.
QUARTERLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD
BIR FORM
1603 2306
1603 2306
Others (in general) 32%
Filing and Payment:
Manual eFPS
Filing and Payment: Filing:
On or before 10th day of the month ff. On or before the 15th day of the month
the month the withholding was made, ff: the month withholding was made
except for taxes withheld for the month
of December shall be filed and paid on
or before January 15 of the Payment :
succeeding year.
On or before the 15th day of the month
ff: 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.
WITHHOLDING TAX REMITTANCE RETURN FOR ONEROUS TRANSFER OF REAL
BIR FORM TAX RATES
PROPERTY OTHER THAN CAPITAL ASSETS
Registered w/ HLURB/HUDCC engaged in socialized housing pursuant to RA 7279
1606/2306 Not over P180,000 (MM and other highly urbanized areas) 0%
Not over P150,000 (other areas)
Queries? –
VISIT THE NEAREST BIR REGIONAL OFFICES OR REVENUE DISTRICT OFFICES