12 Withholding Tax Latest 38

WITHHOLDING
TAX
MARIVICGALBAN
What are Withholding Taxes?
They represent the amount of taxes

deducted by the payor/employer from
payments made to the payee/employee.
It is a systematic mode of enforcing the
collection of taxes, where the
payor/employer acts as the withholding
agent. (Administrative Feasibility)
Prepared and presented by:

Marivic Acosta-Galban
BIR, Office of the Commissioner
IMPORTANCE OF
WITHHOLDING TAX SYSTEM
 ENCOURAGE VOLUNTARY COMPLIANCE
 REDUCE COST OF COLLECTION EFFORT
 PREVENT DELINQUENCIES AND REVENUE LOSS
 PREVENT DRY SPELLS IN THE FISCAL STANDING

OF THE GOVERNMENT BY PROVIDING
STABILIZED CASH FLOWS THROUGHOUT THE
TAXABLE YEAR
MARIVICGALBAN- WITHHOLDING TAX DIV.

KINDS OF
WITHHOLDING TAXES
 WITHHOLDING TAX ON COMPENSATION
 EXPANDED WITHHOLDING TAX
 GOVERNMENT MONEY PAYMENTS
 FINAL WITHHOLDING TAX

DESIGNATING THE APPROPRIATE WITHHOLDING AGENTS
& FIXED OFFICIAL RESPONSIBILITY
TO GOVERNMENT OFFICES
STATUTORY BASIS
EO 651
RR 1-87
RR 6-96
RR10-97
RMO14-98
MARIVICGALBAN- .
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.
OFFICERS REQUIRED TO DEDUCT AND WITHHELD
Responsible for PENALTIES
 PROVINCES > PROVINCIAL TREASURER CHIEF ACCOUNTANT GOVERNOR
 CITIES > CITY TREASURER CHIEF ACCOUNTANT CITY MAYOR
 MUNICIPALITIES> MUNICIPAL TREASURER CHIEF ACCOUNTANT MAYOR
 BARANGAY > BRGY. TREASURER BRGY.CAPT.
 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.
The responsibility and liability SHALL NOT BE

DELEGATED to subordinate officials and employees.
They shall be jointly and solidarily liable for the

additions to tax.

Duties&ObligationsofaWithholdingAgent
Toregister
Todeductandwithhold
Toremitthetaxwithheld
Tofilewithholding
taxreturns
T oissuew ithholding
taxcertificate

Considered Non-Compliance
•LATE FILING
Non-withholding
Under withholding
Under remittance
Failure to refund excess taxes
withheld on compensation
• overwithholding
• overremittance
REGISTRATION AS WITHHOLDING
AGENT BY THE EMPLOYER
BIR Form No. 1901 SELF-EMPLOYED/PROFESSIONALS/TRUST
BIR Form No. 1903 CORPORATIONS / GOCC /PARTNERSHIP
BIR Form No. 1906 AUTHORITY TO PRINT
BIR Form No. 1907 PERMIT TO USE CASH REGISTER/Point of Sale (POS)
BIR Form No. 1903 GOVERNMENT AGENCIES / LGUs

BIR Form No. 1902 EMPLOYEES / OCW / NON-RESIDENT CITIZEN
BIR Form No. 1905 REGISTRATION INFORMATION UPDATE
UPDATE REGISTRATION
CANCELLING REGISTRATION
REPLACEMENT OF LOST TIN CARD/CERTIFICATE
WHEN: ON OR BEFORE COMMENCEMENT OF BUSINESS/

BEFORE PAYMENT OF ANY TAX DUE/
UPON FILING A RETURN
10 DAYS AFTER BECOMING AN EMPLOYER
( SEC 2.83.6 Rev. Regulations No. 2-98, as amended)
WHERE: Revenue District Office (RDO)

Expected Document to be received by the employer: Certificate of Registration (COR)
REGISTRATION of all
EMPLOYEES
ALL EMPLOYEES MUST fill-up:

• Upon Employment - BIR FORM NO. 1902
Application for Registration
• Updates - BIR FORM NO. 2305

Certificate of Update of
Exemptions and of Employer’s
and Employee's Information
Note: As basis to claim Withholding Exemptions
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 Office of the

Commissioner
Required forms and attachments
(BIR Form Nos. 1902 and 2305)
a. Marriage Contract;
b. NSO Birth Certificate of each qualified dependent child(ren),
c. Certificate of employment of the husband if he is working abroad;
d. Sworn Declaration and Waiver of Right to Claim Exemptions of
Qualified Dependent Child(ren) by the Husband in case wife is
claiming the additional exemptions of the children;
e. Medical Certificate of qualified dependent child, if physically/mentally
incapacitated;
f. Court decision of legal adoption of children;
g. Death Certificate; and
h. Other documentary evidence, where the above documents are not
available.

Commissioner
Right to Claim Withholding Exemptions
An employee receiving compensation shall be

entitled to withholding exemptions as provided in the
Code, as amended.
In order to receive the benefit of such
exemptions, the employee must file the Application
for Registration (BIR Form No. 1902), upon
employment, or a Certificate of Update of
Exemption and of Employer’s and Employee’s
Information (BIR Form No. 2305), in case of
updates on changes in his exemption. The
withholding exemption to which an employee is
entitled depends upon his status and the number of
dependents qualified for additional exemptions.
Personal and Additional Exemption
Basic personal
exemption (single, P50,000
married, head of family)
Additional exemption
for each qualified P25,000
dependent CHILD per child
(maximum of 4 children)
Note: Husband is the proper claimant of the additional

exemption unless he explicitly waives his right in favor
of the wife in BIR Form Nos. 1902 or 2305
Commissioner
SWORN DECLARATION AND WAIVER OF RIGHT
TO CLAIM EXEMPTIONS OF QUALIFIED DEPENDENT CHILDREN
HOW TO COMPUTE
WITHHOLDING TAXES ON
COMPENSATION INCOME /
SALARIES / WAGES
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.
Kinds of Compensation
 Regular Compensation
- includes basic salary, fixed
allowances for representation,
transportation and others paid
to an employee.
Kinds of Compensation (cont.)
 Supplementary Compensation -includes

payments to an employee in addition to the regular
compensation as follows:
 Commissions
 Overtime pay
 Fees, including director’s fees
 Profit sharing
 Monetization of leave credits
 Sick Leave
 Fringe benefit received by rank & file employee
 Hazard pay
 Taxable 13th month pay (In excess of P30,000 for 13 mo and other benefits)
th
Other remuneration received from an employee-employer

relationship
What are EXEMPT from W/H Tax on Compensation?
1. Remuneration incident of employment, such as :
 Retirement benefits (RA 7641);
 Benefits received under GSIS/SSS Act;
 Benefits received from US Veterans Administration;
 Social security benefits, retirement gratuities, pensions and similar benefits;
and
 Amount received by official/employee/heirs due to death/sickness/other
physical disability/for any cause beyond the control of the official/employee
such as retrenchment/redundancy/cessation.
2. Remuneration for agricultural labor/domestic services/casual labor
3. Compensation Income of MWEs and employees in the public sector, if the
same is ≤ SMW in the non-agricultural sector, including OT, Holiday,
NightDiff. And Hazard pay.
4. Income/Compensation: Exempt under Treaty, for injuries/sickness.
5. Payment for damages/return of insurance premium.
6. Proceeds of life insurance.
7. GSIS, SSS, Philhealth and other contributions.
8. 13th month pay and other benefits (not to exceed P82,000)
Requirements of Withholding
Every employer must withhold from
compensation paid an amount computed in
accordance with these Regulations. Provided, that
no withholding of tax shall be required on the
Statutory Minimum Wage (SMW) including:
• holiday pay
• overtime pay
• night shift differential
• hazard pay
of Minimum Wage Earners (MWE) in the
private/public sectors.
Requirements of Withholding
Provided, further, that an employee who receives
additional compensation such as:
• commissions
• honoraria
• fringe benefits
• benefits in excess of the allowable statutory amount of P82,000.00
• taxable allowances and other taxable income other than the SMW
• holiday pay
• overtime pay
• hazard pay
• night shift differential pay
shall not enjoy the privilege of being a MWE and, therefore, his/her
entire earnings are not exempt from income tax and,
consequently, shall be subject to withholding tax.
SECTION 1. Section 2.78.1 of RR 2-98, as amended, is
hereby further amended to read as follows:
“Sec. 2.78.1. Withholding of Income Tax on Compensation

Income.-
(A) Compensation Income Defined. – xxx
(3) Facilities and privileges of relatively small value.
— Ordinarily, facilities and privileges (such as entertainment, medical
services, or so-called "courtesy” discounts on purchases), otherwise
known as "de minimis benefits," furnished or
offered by an employer to his employees, are
 NOT considered as compensation subject to income tax and
 NOT subject to withholding tax,
if such facilities or privileges are of relatively small value and are offered
or furnished by the employer merely as means of promoting the health,
goodwill, contentment, or efficiency of his employees.

DE MINIMIS BENEFITS (RR 5-2011)
a. Monetized unused 10 days
VACATION LEAVE of private
employees not exceeding 10 days
during the year;
b. Monetized value of vacation and

sick leave credits of government
officials and employees;
DE MINIMIS BENEFITS (RR 5-2011)
c Medical cash allowance to
dependents of employees not
exceeding P750 per employee per
semester or P125 per month;
d. Rice subsidy of P1,500 or one (1)

sack of 50-kg. rice per month
amounting to not more than P1,500;

De minimis benefits
e. Uniforms and clothing allowance not
exceeding P5,000 per annum;
f. Actual medical assistance e.g. medical

allowance and healthcare needs, annual medical/
executive check-up, maternity assistance, and
routine consultations, not exceeding P10,000
per annum;
g. Laundry allowance not exceeding P300

per month;
De minimis benefits
h. Employees achievement awards,
e.g. 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
P10,000.00 received by the employee under an
established written plan which does not
discriminate in favor of highly paid employees;

De minimis benefits
i. Gifts given during Christmas and major
anniversary celebrations not exceeding
P5,000 per annum;
j. Daily meal allowance for

 overtime work and
 night/graveyard shift
not exceeding 25% of the basic minimum
wage on a per region basis

DE MINIMIS BENEFITS (RR5-2011)
All other benefits given by

employers which are not included
in the above enumeration shall not
be considered as “de minimis”
benefits, and hence, shall be
subject to income tax as
well as withholding tax on
compensation income.
De minimis vs 13 th
mo + other benefits
The amount of ‘de minimis’

benefits conforming to the ceiling
herein prescribed shall not be
considered in determining the
P82,000 ceiling of ‘other
benefits’ excluded from gross
income under Section 32(b)(7)(e) of the Code
13 month + 0ther benefits
th
13th month = 1 month salary

+ other benefits
P82,000
+ DE MINIMIS BENEFITS

Excess de minimis benefits
Provided that, the excess of the ‘de
minimis’ benefits over their
respective ceilings
prescribed by these regulations shall
be considered as part of ‘other
benefits’ and the employee
receiving it will be subject to tax only
on the excess over the P30,000
ceiling.
EXCESS DE MINIMIS
CEILING GIVEN
EXCESS
RICE 1,500/mo 2,000 500/mo
6,000/yr
13th month 20,000
Other benefits 6,000
Total 26,000 (not to exceed
P82t)

Provided, further, that MWEs
receiving ‘other benefits’
exceeding the P82,000 limit shall
be taxable on the excess benefits,
as well as on his salaries, wages
and allowances, just like an
employee receiving compensation
income beyond the SMW.

EXCESS DE MINIMIS
CEILING GIVEN EXCESS
 RICE 1,500/mo 5,000 3500/mo
6,000/yr
13th month 50,000

Other benefits 42,000
Total 92,000 ( exceed P82t)
Exceeding P82,000;IF MWE shall be taxable on SMW, OT, night shift
differential & hazard pay
“Statutory Minimum Wage”
shall refer to the rate fixed by the Regional
Tripartite Wage and Productivity Board (RTWPB),
as defined by the Bureau of Labor and
Employment Statistics (BLES) of the Department
of Labor and Employment (DOLE).
The RTWPB of each region shall

determine the wage rates in the different
regions based on established criteria and shall
be the basis of exemption from income tax for this
purpose.
(B) Exemptions from Withholding Tax on
Compensation.- public sector
(14) Compensation income of employee in the
public sector with compensation income of not
more than the statutory minimum wage in the non-
agricultural sector applicable to the place where
he/she is assigned .
Compensation income of employees of the
government of the Philippines, or any of its political
subdivisions, agencies or instrumentalities, with salary
grades 1 to 3 or equal to minimum wage of the
region where assigned are exempted from income tax,
and consequently from withholding tax.
SUGGESTED FORMULA IN
DETERMINING THE
EQUIVALENT
MONTHLY MINIMUM WAGE RATES
For those who do not work and are not considered paid
on Sundays, or rest days: (6 DAYS / WEEK)
Equivalent = Applicable Daily Wage Rate (ADR) x 313 days
Monthly Rate (EMR) 12 months
299 - ordinary working days
11 - regular holidays
3 - Special days
313 - Total no. of days/year
(PUERTO) MIMAROPA P270/day x 313 days

12 months
= P84,510/ year
= P7,042.50/ month
CALAPAN, PUERTO GALERA, ELNIDO, CORON BASIC P265 COLA P5
For those who do not work and are not considered paid
on Saturdays and Sundays or rest days
(5 DAYS / WEEK):
3 - Special days
MIMAROPA P270/day x 261 days

12 months
= P70,470/ year
= P5,872.50/ month
For those who do not work but are considered
paid on rest days, special days and regular
holidays (example: GOVERNMENT)
Where 365 days:

52 - Sundays/rest days
3 - Special days
NCR statutory minimum wage
for GOVERNMENT EMPLOYEES
MIMAROPA P270/day x 365 days
12 months
= 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;
2. In case of married employees, only the spouse

claiming additional exemption for the dependent
children shall be entitled; and
3. Substantiation such as policy contracts and

official receipts paid, must be shown/submitted.
6) Fixed or variable transportation,
representation and other allowances -
(a) IN GENERAL, fixed or variable
transportation, representation and other
allowances which are received by a public officer or
employee or officer or employee of a private entity, in
addition to the regular compensation fixed for his position
or office, is compensation subject to withholding.
 Provided, however, that Representation and
Transportation Allowance (RATA) granted to public
officers and employees under the General Appropriations
Act and
 the Personnel Economic Relief Allowance
(PERA) which essentially constitute reimbursement for
expenses incurred in the performance of government
personnel’s official duties shall not be subject to income
tax and consequently to withholding tax.
Advances or reimbursements…..
 (b) Any amount paid specifically, either as advances
or reimbursements for travelling, representation and
other bona fide ordinary and necessary expenses
incurred or reasonably expected to be incurred by
the employee in the performance of his duties are
not compensation subject to withholding, if the
following conditions are satisfied:
 (i) It is for ordinary and necessary travelling and representation or
entertainment expenses paid or incurred by the employee in the
pursuit of the trade, business or profession; and
 (ii) The employee is required to account/ liquidate for the foregoing

expenses in accordance with the specific requirements of
substantiation for each category of expenses pursuant to Sec. 34 of
the Code.
 The excess of actual expenses over advances made shall constitute
taxable income if such amount is not returned to the employer.
 Reasonable amounts of reimbursements/ advances for travelling and
entertainment expenses which are pre-computed on a daily basis and
pre paid to an employee while he is on an assignment or duty need not
be subject to the requirement of substantiation and to withholding.
Annualized Withholding Tax
(Year-End Adjustment)
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.
• If terminated, on the day on which the last

payment of compensation is made.

Annualized Withholding Tax
Gross Compensation Income (present + previous employer) P xxx
Less: Non-taxable/Exempt Compensation Income
a.) 13th month pay and other benefits 30,000
b.) Other non-taxable benefits incl. de-minimis xx
c.) SSS, GSIS,PHIC, HDMF& Union Dues (employees share only) xx xxx
Less: a.) Personal and additional exemption xx
b.) Health /Hospitalization premium payment (if applicable) xx xxx
Taxable Compensation Income xxxx
====
Tax Due xxx
Tax Withheld (Jan. – Nov. OR termination date) xxx
Collectible: Tax due > tax withheld Collect before payment of last wage
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

Required Format in the Submission/ attachment
for the preparation of BIR Form Nos.
1604CF/ 1604E / MAP / SAWT

The SAWT/MAP shall be submitted/attached to the
return and shall contain all the required information in the
prescribed electronic format using any of the following:
Option 1 Microsoft Excel Format;
Option 2 Taxpayer’s own extract
program; or
Option 3 Data Entry Module developed by
the BIR that will be available upon request / downloadable
from the BIR’s web site at http://www.bir.gov.ph with the
corresponding job aid to be provided by the BIR.

DATA ENTRY MODULE
preparation of MAP / SAWT
DOWNLOAD: www.bir.gov.ph
 IMPORT FACILITY( conversion to flat files)
 TIN LIBRARY (auto populate of registered name)
 AUTOMATIC CALCULATIONS (indicate tax base & ATC,
system auto compute vertical and horizontal summation)
 AUTOMATIC PREPARATION & PRINTING OF
CERTIFICATE – BIR FORM NO. 2307 /2316
 AUTOMATIC PREPARATION & PRINTING OF
RETURN UNDER MAP (1601E,1601F,1600)
 CONSOLIDATION (only applies to those MAP submitted
for 2006 and the system will automatically consolidated for
submission of annual alphalists)
EMAIL
esubmission@bir.gov.ph
Requisites for individuals qualified for substituted filing
and must not file BIR Form No. 1700
1. Receiving purely compensation income regardless of

amount;
.
2. Working for only one employer in the Philippines for
.
the calendar year;
3. Income tax has been withheld correctly by the employer
(tax due equals tax withheld);
4. The employee’s spouse also complies with all the three
conditions stated above;
5. Employer filed to BIR the Annual Information Returns on
Income Taxes Withheld (BIR Form 1604-CF);
6. The employer issues each employee BIR Form No. 2316
(October 2002 ENCS or any later version).
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 .
Uses of BIR Form 2316
 Proof of financial capacity for purposes of loan, credit

card, or other applications;
 Proof of payment of tax or for availing tax credit in

the employee’s home country;
 Securing travel tax exemption, when necessary; and
 Other purposes with various government

agencies.
TMD
Seminar on Annualized Withholding Tax (Year-End Adjustment) and Substituted Fi ling (BIR For m 1700) SF 200 Slide 8
DLN:
BIR Form No.
Certificate of Compensation
2316
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
Payment/Tax Withheld October 2002 (ENCS)
For Compensation Payment With or Without Tax Withheld
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
9 Exemption Status 30 Representation 30

Single Head of the Family Married
9A Is the wife claiming the additional exemption for qualified dependent children?
Yes No 31 Transportation 31
10 Name of Qualified Dependent Children 11 Date of Birth (MM/DD/YYYY)
32 Cost of Living Allowance 32
33 Fixed Housing Allowance 33

34 Others (Specify)
12 Other Dependent (to be accomplished if taxpayer is head of the family) 34A 34A
Date of Birth
Name of Dependent Relationship
(MM/DD/YYYY)
34B 34B
Part II Employer Information (Present) SUPPLEMENTARY

13 Taxpayer 13 35 Commission 35
Identification No.
14 Employer's Name 36 Profit Sharing 36
37 Fees Including Director's 37
Fees
15 Registered Address 15A Zip code 38 Taxable 13th Month Pay 38
and Other Benefits
39 Hazard Pay 39
main employer secondary employer 40 Others (Specify)
Part III Employer Information (Previous)-1
16 Taxpayer 16 40A 40A
Identification No.
17 Employer's Name 40B 40B
41 Total Taxable Compensation 41

18 Registered Address 18A Zip code Income
Summary
42 Taxable Compensation Income 42
Employer Information (Previous)-2 from Present Employer
19 Taxpayer 19 43 Add: Taxable Compensation 43
Identification No. from Previous Employer (s)
20 Employer's Name 44 Gross Taxable 44
Compensation Income
45 Less: Total Exemptions 45
21 Registered Address 21A Zip code 46 Less: Premium Paid on
EM Health and/or Hospital 46
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
SI G 49A Present Employer
EM
49A
24 Registered Address
NS 24A Zip code 49B Previous Employer(s)
50 Total Amount of Taxes
PL
49B
50
EM Withheld
OY
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
PL
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
51
OY
Present Employer/ Authorized Agent Signature Over Printed Name
Date Signed
SI G
CONFORME:
52 EE Date Signed
NS
CTC No.
of Employee SI GEmployee Signature Over Printed Name
Place of Issue Date of Issue
Amount Paid
NS To be accomplished under substituted filing

I declare, under the penalties of perjury, that the information herein stated are reported
under BIR Form No. 1604CF which have been filed with the Bureau of Internal Revenue.
I declare,under the penalties of perjury that I am qualified under substituted filing of
Income Tax Returns(BIR Form No. 1700), since I received purely compensation income
from only one employer in the Phils. for the calendar year; that taxes have been
MARIVICGALBAN- WITHHOLDING TAX DIV. correctly withheld by my employer (tax due equals tax withheld); that the BIR Form
53 No. 1604CF filed by my employer to the BIR shall constitute as my income tax return;
Present Employer/ Authorized Agent Signature Over Printed Name and that BIR Form No. 2316 shall serve the same purpose as if BIR Form No. 1700
Submit to BIR employees qualified
for substituted filing RR 11-2013
Employer submits to BIR the
duplicate copy of BIR Form 2316 duly
signed by the employee not later than
February 28.
 Failure to submit shall be subject to a

penalty of P1,000 per employee, but no
greater than P25,000 per annum.
BIR, Office of the Commissioner.
1700 2316
SAWT
DLN:
(To be fille d up by the B IR ) BIR Form No.
DLN: PSIC: Republika ng Pilipinas
2316
Kagaw aran ng Pananalapi
Republika ng Pilipinas Monthly Remittance Return BIR Form No. Kawanihan ng Rentas Internas
Payment/Tax Withheld
of Creditable Income Taxes 1601-E
Kagaw aran ng Pananalapi For Compensation Payment With or Without Tax Withheld October 2002 (ENCS)
Kaw anihan ng Rentas Internas
(Except for transactions involving onerous transfer Withheld (Expanded) April 2003 (ENCS)
1 For the Year
( YYYY )
1 2 For the Period
From (MM/DD) To (MM/DD)
of real property classified as ordinary Part I Employee Information Part IVD e t a i l s o f C o m p e n s a t i o n In c o me a n d T a x W i t h h e l d f ro m P re s e n t E m p l o y e r
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”. 3 Taxpayer 3 Amount
1 For the Month 2 Amended Return? 3 No. of Sheets Attached 4 Any Taxes Withheld?
Identification No. A. Non-Taxable/Exempt Compensation Income
(MM / YYYY) Yes No Yes No
4 Employee's Name (Last Name, First Name, Middle Name) 5 RDO Code 25 13th Month Pay and 25
Part I Ba c k g r o u n d I n f o r m a t i o n
Other Benefits
5 TIN 6 RDO Code 7 Line of Business 26 SSS, GSIS, PHIC & Pag-ibig 26
8 Withholding Agent's Name 6 Registered Address 6A Zip Code Contributions, & Union dues
(La s t Na m e , F irs t Na m e , M iddle Na m e fo r Individua ls )/(R e gis te re d Na m e fo r No n-Individua ls ) 9 Telephone Number
10 Registered Address 11 Zip Code 6B Local Home Address

Compensation
6C Zip Code 28 Total Non-Taxable/Exempt 28
FORMAT
Compensation Income
12 Category of Withholding Agent 13 Are there payees availing of tax relief under special law or international tax treaty? 6D Foreign Address 6E Zip Code B. Taxable Compensation Income
Part II
Private Government Yes No If yes, specify
Computation of Tax
REGULAR Annex “B”
TAX TAX REQUIRED 7 Date of Birth (MM/DD/YYYY) 8 Telephone Number 29 Basic Salary 29
NATURE OF INCOME PAYMENT ATC TAX BASE
RATE TO BE WITHHELD
9 Exemption Status
30 Representation 30
BIR REGISTERED NAME
9A Is the w ife claiming the additional exemption for qualified dependent children?
Yes No 31 Transportation 31 TRADE NAME
10 Name of Qualified Dependent Children 11 Da te o f B irth (M M /DD/YYYY)
ADDRESS
32 Cost of Living Allow ance 32
TIN
33 Fixed Housing Allow ance 33
34 Others (Specify)
12 Other Dependent (to be accomplished if taxpayer is head of the family) 34A 34A
Da te o f B irth
(M M /DD/YYYY
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
34B 34B
Part II Employer Information (Present) SUPPLEMENTARY RETURN PERIOD

13 Taxpayer 13 35 Commission 35
Identification No.
14 Employer's Name 36 Profit Sharing 36
37 Fees Including Director's
Fees
37 Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
15 Registered Address 15A Zip code 38 Taxable 13th Month Pay
and Other Benefits
38
no. (Alphalist) period payment Withheld
39 Hazard Pay 39
main employer secondary employer 40 Others (Specify) 3 mm/yy 5
Part III
16 Taxpayer
Employer Information (Previous)-1
16 40A 40A 1 2 4 6 7 8 9
Identification No.
17 Employer's Name 40B 40B 1
14 Total Tax Required to be Withheld and Remitted 14 41 Total Taxable Compensation 41
15 Less: Tax Remitted in Return Previously Filed, if this is an amended return 15 18 Registered Address 18A Zip code Income 2
16 Tax Still Due/(Overremittance) 16 Summary
17 Add: Penalties
17A
Surcharge
17B
Interest
17C
Compromise
17D Employer Information (Previous)-2
42 Taxable Compensation Income42
from Present Employer 3
19 43 Add: Taxable Compensation 43
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D) 18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, and belief,
19 Taxpayer
Identification No.
20 Employer's Name
from Previous Employer (s)
44 Gross Taxable 44
4
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Compensation Income
5
19 20
TOTAL P P
President/Vice President/Authorized Representative/Tax Agent Treasurer/Asst. Treasurer/Authorized Representative Health and/or Hospital 46
(Signature Over Printed Name) (Signature Over Printed Name) Insurance (If applicable)
22 Taxpayer
Employer Information (Previous)-3
22
47 Taxable
Compensation Income
47
AMOUNT
Title/Position of Signatory Title/Position of Signatory Identification No. 48 Tax Due 48
23 Employer's Name 49 Amount of Taxes Withheld
49A Present Employer 49A
TIN of Tax Agent (if applicable) Ta x Age nt Ac c re dita tio n No ./Da te o f Ac c re dita tio n (if a pplic a ble )
Part III Details of Payment Stamp of Receiving 24 Registered Address 24A Zip code 49B Previous Employer(s) 49B
Draw ee Bank/ Date Office and 50 Total Amount of Taxes 50
Particulars Agency Number MM DD YYYY Amount Date of Receipt Withheld
21 Cash/Bank 21 I de c la re , unde r the pe na ltie s o f pe rjury, tha t this c e rtific a te ha s be e n m a de in go o d fa ith, ve rifie d by us , a nd to the be s t o f o ur kno wle dge a nd be lie f, is true a nd c o rre c t
1701/Q (To be fille d up by the B IR )

DLN:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
PSIC:
BIR Form No.
1601-E
2307/2316 FORMAT
SAWT
Summary List of Creditable Withholding Tax at Source (2307) Received
(Except for transactions involving onerous transfer April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”. Republika ng Pilipinas
1 For the Month
(MM / YYYY)
2 Amended Return?
Yes No
3 No. of Sheets Attached 4 Any Taxes Withheld?
Yes No
Kagaw aran ng Pananalapi Annex “B”
Part I Ba c k g r o u n d I n f o r m a t i o n For the Period 1
5 TIN 6 RDO Code 7 Line of Business From To
8 Withholding Agent's Name (La s t Na m e , F irs t Na m e , M iddle Na m e fo r Individua ls )/(R e gis te re d Na m e fo r No n-Individua ls ) 9 Telephone Number
( M M / DD /
Part I P a y e e I n f o r m a t i o n
YYYY ) ( M M / DD / YYYY )
BIR REGISTERED NAME
10 Registered Address 11 Zip Code
2 Taxpayer
Identification No.
2 2A Zip
Code
3 Payee's Name (La s t N a m e , F irs t N a m e , M iddle N a m e fo r Individua ls )(R e gis te re d N a m e fo r N o n-Individua ls )
TRADE NAME
12 Category of Withholding Agent 13 Are there payees availing of tax relief under special law or international tax treaty?
Registered Address 4A Foreign ADDRESS
Private Government No If yes, specify Address
Part II
Yes
Computation of Tax Part II Sum m ary List of Payors TIN
TAX TAX REQUIRED Payor's Nam e Am ount of Incom e Paym e nts
RATE TO BE WITHHELD
Payor's Last Name, First Name, Middle Name for Individuals ATC 1st Month 2nd Month 3rd Month Tax Withheld
TIN Registered Name for Non-Individuals of the Quarter of the Quarter of the Quarter Total For the Quarter
RETURN PERIOD
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
14 Total Tax Required to be Withheld and Remitted 14 TOTAL P P
15 Less: Tax Remitted in Return Previously Filed, if this is an amended return 15
16 Tax Still Due/(Overremittance) 16 AMOUNT
17 Add: Penalties Surcharge Interest Compromise
17A 17B 17C 17D
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. TOTAL: P P P P P
Note: The taxpayer/filer attest to the accuracy of the information entered herein.
19 20
President/Vice President/Authorized Representative/Tax Agent Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name) (Signature Over Printed Name)
Title/Position of Signatory Title/Position of Signatory
Part III Details of Payment Stamp of Receiving
Draw ee Bank/ Date Office and
Particulars Agency Number MM DD YYYY Amount Date of Receipt
21 Cash/Bank 21
1702/Q (To be fille d up by the B IR )

DLN:
Withheld (Expanded)
PSIC:
BIR Form No.
1601-E
2307 SAWT
Summary List of Creditable Withholding Tax at Source (2307) Received
(Except for transactions involving onerous transfer April 2003 (ENCS)
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”. Republika ng Pilipinas
1 For the Month 2 Amended Return? 3 No. of Sheets Attached 4 Any Taxes Withheld? Kagaw aran ng Pananalapi
(MM / YYYY)
Part I
Yes No
Ba c k g r o u n d I n f o r m a t i o n
Yes No
For the Period 1
FORMAT
5 TIN 6 RDO Code 7 Line of Business From To
( M M / DD / YYYY ) ( M M / DD / YYYY )
8 Withholding Agent's Name (La s t Na m e , F irs t Na m e , M iddle Na m e fo r Individua ls )/(R e gis te re d Na m e fo r No n-Individua ls ) 9 Telephone Number Part I P a y e e I n f o r m a t i o n
2 Taxpayer 2 2A Zip 3 Payee's Name (La s t N a m e , F irs t N a m e , M iddle N a m e fo r Individua ls )(R e gis te re d N a m e fo r N o n-Individua ls ) Annex “B”
Identification No. Code
PAYEE/
Registered Address 4A Foreign
12 Category of Withholding Agent
Private Government
13 Are there payees availing of tax relief under special law or international tax treaty?
Yes No If yes, specify Address BIR REGISTERED NAME
Part II
NATURE OF INCOME PAYMENT
Computation of Tax
ATC TAX BASE
TAX TAX REQUIRED
Part II Sum m ary List of Payors
Payor's Nam e Am ount of Incom e Paym e nts
TRADE NAME
RATE TO BE WITHHELD Payor's
TIN
Last Name, First Name, Middle Name for Individuals
Registered Name for Non-Individuals
ATC 1st Month
of the Quarter
2nd Month
of the Quarter
3rd Month
of the Quarter Total
Tax Withheld
For the Quarter ADDRESS
TIN

RETURN PERIOD
BIR/BANK
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
INCOME
14 Total Tax Required to be Withheld and Remitted
15 Less: Tax Remitted in Return Previously Filed, if this is an amended return
14
15 4
16 Tax Still Due/(Overremittance)
16
5
17A 17B 17C 17D
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D) 18 TOTAL P P
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. TOTAL: P P P P P AMOUNT
Note: The taxpayer/filer attest to the accuracy of the information entered herein.
19 20
RECIPIENT
21 Cash/Bank 21
2550M/Q
2551M/2553
(To be fille d up by the B IR )
DLN:
(Except for transactions involving onerous transfer
Withheld (Expanded) April 2003 (ENCS)
PSIC:
BIR Form No.
1601-E
2306/2307 SAWT
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month 2 Amended Return? 3 No. of Sheets Attached 4 Any Taxes Withheld? Republika ng Pilipinas Summary List of Creditable Withholding Tax at Source (2307) Received
(MM / YYYY)
Part I
Yes No
Yes No Kaw anihan ng Rentas Internas
Kagaw aran ng Pananalapi FORMAT
5 TIN 6 RDO Code 7 Line of Business For the Period 1
From To
8 Withholding Agent's Name (La s t Na m e , F irs t Na m e , M iddle Na m e fo r Individua ls )/(R e gis te re d Na m e fo r No n-Individua ls ) 9 Telephone Number ( M M / DD /
Part I P a y e e I n f o r m a t i o n
YYYY ) ( M M / DD / YYYY )
Annex “B”
10 Registered Address 11 Zip Code 2 Taxpayer 2 2A Zip 3 Payee's Name (La s t N a m e , F irs t N a m e , M iddle N a m e fo r Individua ls )(R e gis te re d N a m e fo r N o n-Individua ls )
Identification No. Code
Private Government
Yes No If yes, specify Registered Address 4A Foreign BIR REGISTERED NAME
Address
Part II
Computation of Tax
ATC TAX BASE
TAX TAX REQUIRED Part II Sum m ary List of Payors TRADE NAME
RATE TO BE WITHHELD
Payor's
Payor's Nam e
Last Name, First Name, Middle Name for Individuals ATC 1st Month
Am ount of Incom e Paym e nts
2nd Month 3rd Month Tax Withheld
ADDRESS
TIN Registered Name for Non-Individuals of the Quarter of the Quarter of the Quarter Total For the Quarter
TIN

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
14
15 4
16
5
17A 17B 17C 17D
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. AMOUNT
TOTAL: P P P P P
19 20 Note: The taxpayer/filer attest to the accuracy of the information entered herein.
21 Cash/Bank 21

SAWT
SAWT
FORMAT
Annex “B”
BIR REGISTERED NAME

TRADE NAME
ADDRESS
TIN

RETURN PERIOD
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”
BIR REGISTERED NAME

TRADE NAME
ADDRESS
TIN
FILERS
RETURN PERIOD
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”
BIR REGISTERED NAME

TRADE NAME
ADDRESS
TIN

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT

TRIPLICATE TAXPAYER
EFPS
SAWT
FILERS
e-Attach
Filing Reference
Number
NOTE: The validation of e-filed returns shall ensure that the

total amounts claimed as creditable tax withheld in the
return must have the corresponding attached SAWT
reflecting total amounts which is equal to the total
amounts claimed as credits.
List of Returns Required to be Filed with
Attached SAWT
• BIR Form No. 1701Q Individual Quarterly Income Tax Return
• BIR Form No. 1701 Individual Annual Income Tax Return
• BIR Form No. 1700 Individual Annual Income Tax Return for
Compensation Income earners (for those
required to file an ITR)
• BIR Form No. 1702Q Corporate Quarterly Income Tax Return
• BIR Form No. 1702 Corporate Annual Income Tax Return
• BIR Form No. 2550Q Quarterly VAT return
• BIR Form No. 2550M Monthly VAT return
• BIR Form No. 2551M Monthly Percentage Tax Return
• BIR Form No. 2553 Percentage Tax Return under Special Laws
MAP Defined
MAP – is a consolidated alphalist of

income earners from whom taxes
have been withheld by the payor of
income for a given return period and
in whose behalf, the taxes were
remitted.
MAP Defined
M – Monthly
A – Alphalist of
P – Payees
PERSONS REQUIRED TO
SUBMIT MAP
• All withholding agents

enumerated under Sections 2.57.3,
4.114, 5.116 of Revenue
Regulations No. 2-98, as amended,
who are required to withhold and
remit taxes withheld.
PERSONS REQUIRED TO
SUBMIT MAP
• All withholding agents remitting
taxes withheld thru the EFPS,
regardless of the number of
income payees/income recipient,
are strictly required to attach an
electronic copy of the MAP to the
electronic return.
WITHHOLDING 1601-E (To be fille d up by the B IR )
DLN:
Withheld (Expanded)
1 For the Month 2 Amended Return? 3 No. of Sheets Attached
April 2003 (ENCS)
4 Any Taxes Withheld?

PSIC:
BIR Form No.
1601-E
FORMAT
MAP
AGENTS/
(MM / YYYY) Yes No Yes No
5 TIN 6 RDO Code 7 Line of Business
Annex “B”

Private Government
Yes No If yes, specify BIR REGISTERED NAME
Part II
Computation of Tax
ATC TAX BASE
TAX TAX REQUIRED TRADE NAME
RATE TO BE WITHHELD
ADDRESS
TIN

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
PAYORS
3
14
15 4
16
5
17A 17B 17C 17D
19 20
21 Cash/Bank 21
1601-F
DLN:
PSIC:
BIR Form No.
1601-E FORMAT
MAP
1 For the Month
(MM / YYYY)
2 Amended Return?
Yes No
3 No. of Sheets Attached 4 Any Taxes Withheld?
Yes No
Annex “B”
8 Withholding Agent's Name (La s t Na m e , F irs t Na m e , M iddle Na m e fo r Individua ls )/(R e gis te re d Na m e fo r No n-Individua ls ) 9 Telephone Number BIR REGISTERED NAME
TRADE NAME
12 Category of Withholding Agent 13 Are there payees availing of tax relief under special law or international tax treaty? ADDRESS
Private Government No If yes, specify
Part II
Yes
Computation of Tax
TIN
TAX TAX REQUIRED
RATE TO BE WITHHELD

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
14 Total Tax Required to be Withheld and Remitted 14 TOTAL P P
15 Less: Tax Remitted in Return Previously Filed, if this is an amended return 15
16 Tax Still Due/(Overremittance) 16 AMOUNT
17A 17B 17C 17D
BIR/BANK
is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
19 20
21 Cash/Bank 21
1600
DLN:
PSIC:
BIR Form No.
1601-E
MAP
1 For the Month 2 Amended Return? 3 No. of Sheets Attached 4 Any Taxes Withheld?
(MM / YYYY)
Part I
Yes No
Yes No FORMAT
Annex “B”

Private Government
Yes No If yes, specify BIR REGISTERED NAME
Part II
Computation of Tax
ATC TAX BASE
TAX TAX REQUIRED TRADE NAME
RATE TO BE WITHHELD
ADDRESS
TIN

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
14
15 4
5
16 Tax Still Due/(Overremittance) 16
17A 17B 17C 17D
19 20
21 Cash/Bank 21

MAP
MAP
FORMAT
Annex “B”
BIR REGISTERED NAME

TRADE NAME
ADDRESS
TIN

RETURN PERIOD
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
RETURN PERIOD
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”
BIR REGISTERED NAME

TRADE NAME
ADDRESS
TIN

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT
TRIPLICATE
TAXPAYER
EFPS
MAP
FILERS
e-Attach
Filing Reference
Number
NOTE: The validation of such e-filed returns shall ensure

that the total amount of taxes withheld and
remitted must correspond to that reflected in the
MAP.
List of Returns Required to be Filed
with Attached MAP
• BIR Form No. 1601-E Monthly Remittance Return of Creditable
Income Tax Withheld (Expanded
Withholding Tax)
• BIR Form No. 1601-F Monthly Remittance Return of

Final Taxes Withheld
• BIR Form No. 1600 Monthly Remittance Return of VAT and

Other Percentage Taxes (under RA’s
1051,4649, 8241 and 8424)

PAYEE
SAWT
FORMAT
Annex “B”
BIR REGISTERED NAME

TRADE NAME
ADDRESS
TIN

RETURN PERIOD
3 mm/yy 5
1 2 4 6 7 8 9
1
2
3
4
5
TOTAL P P
AMOUNT
CERTIFICATES
BIR
D LN :
BIR Form No.
2316
1 For the Year 1 2 For the Period
Part I Em ployee Inform ation Part IVD e t a i l s o f C o m p e n s a t i o n In c o m e a n d T a x W i t h h e l d f r o m P re s e nt E mp l o y e r
3 Taxpayer 3 Amount
Identif ication No. A. Non-Taxable/Exem pt Com pensation Incom e
D LN :
4 Employee's Name (Last Name, First Name, Middle Name)
5 RDO Code 25 13th Month Pay and 25
MAP
BIR Form No. Other Benef its
2316
Kawanihan ng Rentas Internas 6 Registered Address 6A Zip Code
Contributions, & Union dues
27 Salaries & Other Forms of
Compensation
27
6B Local Home Address 6C Zip Code 28 Total Non-Taxable/Exempt 28
1 For the Year 1 2 For the Period Compensation Income
Part I Em ployee Inform ation Part
6D Foreign Address IVD e t a i l s o f C o m p e n s a t i o n In c o m e a n d T a x 6E Zip Code
W i t h h e l d f r o m P B. Taxable Com pensation Incom e
r e s e n t E m p l o y e r
3 Taxpayer 3 Amount
Identif ication No. A. Non-Taxable/Exem pt Com pensation Incom e REGULAR
4 Employee's Name (Last Name, First Name, Middle Name) 75 Date
RDO of Birth25
Code (MM/DD/YYYY)
13th Month Pay and 8 Telephone 25 Number 29 Basic Salary 29
Other Benef its
9 Exemption Status 30 Representation 30
6 Registered Address 6A Zip Code
Single Contributions,
Head of&the Union Familydues Married
9A Is the w if e claiming the additional exemption f or qualif ied dependent children?
Compensation
D LN :
6B Local Home Address 6C Zip Code Yes
28 Total Non-Taxable/Exempt No 28 31 Transportation 31
BIR Form No. Compensation
Republika ng Pilipinas 10 Name of Qualif ied Dependent Income Children 11 D a te o f B irth (M M /D D/YYYY)
Certificate ofAddress
Compensation
2316
Kagaw aran ng Pananalapi 6E Zip Code B. Taxable Com pensation Incom e
6D Foreign
REGULAR
32 Cost of Living Allow ance 32
For Compensation Payment With or Without Tax Withheld 7 Date of Birth (MM/DD/YYYY) 8 Telephone Number 29 Basic Salary 29 33 Fixed Housing Allow ance 33
1 For the Year
Part I
( YYYY )
1
Em ployee Inform ation

2 For the Period
9 Exemption
From
Part IVD e t aStatus
(MM/DD) To (MM/DD)
12 Other Dependent
i l s o f C o m p e n s a t i o n In c o m e a n d T a x W i t h h e l d f r o m P r e s e n t E m p l o y 30 (to be accomplished if taxpayer
e r Representation 30 is head of the f amily) 3 4 A
34 Others (Specif y)
34A
FORMAT
Da te o f B irth
3 Taxpayer 3 Single Head of the Family AmountMarried Name of Dependent Relationship
(M M /D D /YYYY
Identif ication No. 9AA. Is Non-Taxable/Exem
the w if e claiming the pt Com pensation
additional exemptionIncom f or qualife ied dependent children? 34B 34B
Annex “B”
4 Employee's Name (Last Name, First Name, Middle Name) 5 RDO Code 25 13th Month Pay and Yes 25 No 31 Transportation 31
Part II Em ployer Inform ation (Present) SUPPLEMENTARY
Other Benef its 13 35 Commission 35
10 Name of Qualif ied Dependent Children 11 D a te o f B irth (M 13M Taxpayer
/D D/YYYY)
26 SSS, GSIS, PHIC & Pag-ibig 26 Identif ication No.
6 Registered Address 6A Zip Code
Contributions, & Union dues 14 Employer's Name 32 Cost of Living Allow ance 32 36 Prof it Sharing 36
Compensation 37 Fees Including Director's 37
Fees
BIR REGISTERED NAME
6B Local Home Address 6C Zip Code
28 Total Non-Taxable/Exempt 28 33 Fixed Housing Allow ance 33
Compensation Income 15 Registered Address 34 Others (Specif y) 15A Zip code 38 Taxable 13th Month Pay 38
12 Other Dependent (to be accomplished if taxpayer is head of the f amily) 3 4 A 34A and Other Benef its
TRADE NAME
6D Foreign Address 6E Zip Code B. Taxable Com pensation Incom e Da te o f B irth 39 Hazard Pay 39
REGULAR (M M /D D /YYYY main employer secondary employer 40 Others (Specif y)
34B 34B
7 Date of Birth (MM/DD/YYYY) 8 Telephone Number 29 Basic Salary 29 Part III Em ployer Inform ation (Previous)-1
9 Exemption Status
Part II
13 Taxpayer
Identif ication No.
30 Representation
Em ployer Inform ation (Present)
13
30
16 Taxpayer
Identif ication No.
SUPPLEMENTARY
35 Commission
16
35
40A 40A
ADDRESS
9A Is the w if e claiming the additional exemption f or qualif ied dependent children?
14 Employer's Name
17 Employer's Name
36 Prof it Sharing
37 Fees Including Director's
36
37
40B

40B
TIN
31 Transportation 31 Fees
Yes No 18 Registered Address 18A Zip code Income
15 Registered Address 15A Zip code 38 Taxable 13th Month Pay 38
10 Name of Qualif ied Dependent Children 11 D a te o f B irth (M M /D D/YYYY) Sum m ary
and Other Benef its

39 Hazard Pay 39 42 Taxable Compensation Income 42
32 Cost main of Living Allow ance
employer 32secondary employer 40 Em ployer
Others Inform
(Specif y) ation (Previous)-2 f rom Present Employer
Part III Em ployer Inform ation (Previous)-1 19 Taxpayer 19 43 Add: Taxable Compensation 43
12 Other Dependent (to be accomplished if taxpayer is head of the f amily)Identif

33 Fixed Housing Allow ance
16 34
Taxpayer
Others (Specif y)16
3 4 A ication No.
33
34A
Identif ication No.
20 Employer's Name
40A 40A
f rom Previous Employer (s)
44 Gross Taxable
Compensation Income
44 RETURN PERIOD
Da te o f B irth17 Employer's Name 40B 40B 45 Less: Total Exemptions 45
(M M /D D /YYYY 21 Registered Address 21A Zip code 46 Less: Premium Paid on
34B 34B
41 Total Taxable Compensation 41 Health and/or Hospital 46
Part II
13 Taxpayer
Identif ication No.
Em ployer Inform ation (Present)
13
SUPPLEMENTARY
18 Registered
35 Commission
Address
35
18A Zip code
22 Taxpayer 42 Taxable
Income
Em ployer Inform ation (Previous)-3
22
Sum m ary
47 Taxable
Compensation Income
47 Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
Compensation Income 42
14 Employer's Name 36 Prof it Sharing Identif ication No. 48 Tax Due 48
Em ployer Inform36 ation (Previous)-2 f rom Present Employer
19 37 Fees Including Director's
Taxpayer 19 37 43 Add: Taxable Compensation 43
3 mm/yy 5
Fees
Identif ication No. f rom Previous Employer (s)
15 Registered Address 15A Zip code20 38 TaxableName
Employer's 13th Month Pay 38 44 Gross Taxable 44
24 Registered Address 24A Zip code 49B Previous Employer(s) 49B
and Other Benef its Compensation Income 50 Total Amount of Taxes 50
Part III
main employer secondary employer
39 Hazard Pay
21 40 Others (Specif
Registered Address y)
39
21A Zip code
45 Less: Total Exemptions
I de c la re 46
, undeLess: Premium
r the pe na ltie s o fPaid
Health and/or Hospital
45 Withheld
ontha t this c e rtific a te ha s be e n m a de in go o d fa ith, ve rifie d by us , a nd to the be s t o f o ur kno wle dge
pe rjury,
46
a nd be lie f, is true a nd c o rre c t 1 2 4 6 7 8 9
16 Taxpayer
Identif ication No.
16 40A
22 Taxpayer
40A
22
47 Taxable
Compensation Income
47 1
17 Employer's Name 4Identif
0B ication No. 40B 48 Tax Due 48
18 Registered Address 18A Zip code

23 Employer's Name
Income
49 Amount of Taxes Withheld
49A Present Employer 49A 2
24 Registered Address Sum m ary 24A Zip code 49B Previous Employer(s) 49B

42 Taxable Compensation Income
f rom Present Employer
42 50 Total Amount of Taxes
Withheld
50
I de c la re , unde r the pe na ltie s o f pe rjury, tha t this c e rtific a te ha s be e n m a de in go o d fa ith, ve rifie d by us , a nd to the be s t o f o ur kno wle dge a nd be lie f, is true a nd c o rre c t
3
4
19 Taxpayer 19 43 Add: Taxable Compensation 43
Identif ication No. f rom Previous Employer (s)
20 Employer's Name 44 Gross Taxable 44
5
Compensation Income
TOTAL P P
Health and/or Hospital 46
Em ployer Inform ation (Previous)-3 47 Taxable 47
AMOUNT
22 Taxpayer 22 Compensation Income
Identif ication No. 48 Tax Due 48
24 Registered Address 24A Zip code 49B Previous Employer(s) 49B

50 Total Amount of Taxes 50
Withheld
I de c la re , unde r the pe na ltie s o f pe rjury, tha t this c e rtific a te ha s be e n m a de in go o d fa ith, ve rifie d by us , a nd to the be s t o f o ur kno wle dge a nd be lie f, is true a nd c o rre c t
WITHHOLDING
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
RETURN PERIOD Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
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
• UNDER DECLARATION OF INCOME

• OVER STATEMENT OF CREDITS
• UNDER/ NON-REMITTANCE OF TAXES WITHHELD
• LATE/ NON-ISSUANCE OF CERTIFICATES
SEC 2. DEFINITION OF TERMS
PRINCIPAL RECEIPTS / INVOICES
2.1 VAT SALES INVOICE
2.2 VAT OFFICIAL RECEIPT
2.3 NON-VAT SALES INVOICES
2.4 NON-VAT OFFICIAL RECEIPT
74
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 SALES INVOICE
PROPE
Sold to: _________________________________ Date: ______________

TIN: _________________________________ Terms: ______________
Address: _________________________________ OSCA/PWD ID No.: ______________
_________________________________ SC/PWD Signature: ______________
Business Style: _________________________________
QUANTITY UNIT ARTICLES UNIT PRICE AMOUNT
Total Sales (VAT Inclusive)

Less: VAT
VATable Sales Amount: Net of VAT
VAT-Exempt Sales Less: SC/PWD Discount
Zero Rated Sales Amount Due
VAT Amount Add: VAT
TOTAL AMOUNT DUE
10 Bklts (3x) 1001-1500 _______________________________

BIR Authority to Print No. 3AU000805222 Cashier/Authorized Representative
Date Issued : 07-30-13: Valid until 07-29-2018
JDC PRINTING SERVICES, INC.
Bgy. 123, Quezon City Printer’s Accreditation No.
TIN: 123-456-789-0000 P08051200
Date Issued: 08-01-12
THIS INVOICE SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP.
No. 1001
2.2VAT OFFICIAL RECEIPT (OR) -
for purposes of VAT pursuant to Section108 of the NIRC,
as amended, it is a PROOF OF SALE OF
SERVICE AND/OR LEASING OF

PROPERTIES
Which shall be the basis of
 the output tax liability of the SELLER and
 the input tax claim of the BUYER.
It is a written admission or acknowledgment of the fact
that money has been paid and received for the payment or
settlement between persons rendering services and its
customers.
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 _____________
To tal Sales
Les s : SC/P WD Dis co unt
To tal Due
Les s : Withho lding Tax
P ayment Due
Sr. Citizen TIN
OSCA/PWD ID No. Signature

Form of Payment:
Cash Check
10 Bklts (3x) 1001-1500
No. 1001
BIR Authority to Print No. 3AU000805222
Date Issued 07-30-13: Valid until 07-29-2018 Printer’s Accreditation No. P08051200
BERTHA PRINTING SERVICES, INC. Date Issued 08-01-12
Bgy. 789, Quezon City
TIN: 123-456-789-0000 “THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAXES”
THIS OFFICIAL RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP.
2.3 NON-VAT SALES INVOICES
- for purposes of Percentage Tax
pursuant to Section 116 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 Percentage
Tax liability of the seller.
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
TOTAL AMOUNT DUE
_______________________________
10 Bklts (3x) 1001-1500 Cashier/Authorized Representative
JDC PRINTING SERVICES, INC. Printer’s Accreditation No.
Bgy. 123, Quezon City P08051200
TIN: 123-456-789-0000 Date Issued: 08-01-12
“THIS DOCUMENT IS NOT VALID FOR CLAIM OF INPUT TAXES”

No. 1001
THIS INVOICE SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP.
2.4 NON-VAT OFFICIAL RECEIPTS - for
purposes of Percentage Tax pursuant to TITLE V of
the NIRC, as amended,
 it is a proof of SALE OF SERVICE AND/OR LEASING
OF PROPERTIES
 which shall be the basis of the Percentage Tax liability of
the seller.
 It is a written admission or acknowledgment of the fact
that money has been paid and received for the payment
or settlement between persons rendering services and
its
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: _________________________________
SSPT Total Sales
Exempt Sales Less: SC/PWD Discount
TOTAL AMOUNT DUE

Issued by:
10 Bklts (3x) 1001-1500 _______________________________
BIR Authority to Print No. 3AU000805222 (Print Name and Signature)
Bgy. 123, Quezon City Printer’s Accreditation No.
TIN: 123-456-789-0000 P08051200
Date Issued: 08-01-12 No. 1001
THIS OFFICIAL RECEIPT SHALL BE VALID FOR FIVE (5) YEARS FROM THE DATE OF ATP.
3.SUPPLEMENTARY RECEIPTS
/INVOICES - for purposes of these
Regulations, these are also known as
COMMERCIAL INVOICES.
It is a written account evidencing that a
transaction has been made between the
seller and the buyer of goods and/or
services, forming part of the books of
accounts of a business taxpayer for
recording, monitoring and control
purposes.
84
3. SUPPLEMENTARY RECEIPTS / INVOICES - It
is a document evidencing delivery, agreement to sell or
transfer of goods and services which includes but are not
limited to
3. delivery receipts (DR), order slips (OS),
4. debit and/or credit memo, purchase order, (PO)
5. job order (JO), provisional/temporary
receipt(PR)
6. acknowledgement receipt, collection receipt (CR),
7. cash receipt (CR) bill of lading,
8. billing statement, statement of account (SOA)
9. any other documents, by whatever name it is known or called ,
whether prepared
3. manually (handwritten information) or
4. pre-printed/pre-numbered loose-leaf (information typed using excel program or typewriter) or
5. computerized
6. as long as it is used in the ordinary course of business being
issued to customers or otherwise.
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: __________
QUANTITY UNIT ARTICLES
Received the above goods and services in good order & condition.
10 Bklts (3x) 1001-1500 Customer Signature Over Printed Name

Date Issued 07-30-2013: Valid until 07-29-2018
Printer’s Accreditation No. P08051200
BERTHA PRINTING SERVICES, INC.
Bgy. 789, Quezon City Date Issued 05-01-12
TIN : 123-456-789-0000
No. 1001
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
COLLECTION RECEIPT DATE ____________
10 Bklts (3x) 1001-1500

BIR Authority to Print No. 3AU000805222 Printer’s Accreditation No. P08051200
Date Issued : 07-30-13: Valid until 07-29-2018 Date Issued: 08-01-12
Bgy. 123, Quezon City
TIN: 123-456-789-0000
No. 1001
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
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
3% x 100,000 3,000
REQUIREMENTS FOR THE
DEDUCTIBILITYOF CERTAIN INCOME
RR 12-2013
No deduction will be allowed

notwithstanding payment of
withholding tax at the time of
audit investigation or re-
investigation/ reconsideration in
cases where NO WITHHOLDING
TAX WAS MADE in accordance
with Secs. 57 and 58 of the Code
REQUIREMENTS FOR THE
DEDUCTIBILITYOF CERTAIN INCOME
RR 12-2013
ADVERTISING MGT. & CONSULTANCY

COMMISSION MISCELLANEOUS
COMMUNICATION OFFICE SUPPLIES
LIGHT & WATER OTHER SERVICES
DIRECTOR’S FEE PROESSIONAL FEES
FRINGE BENEFITS RENTAL
FUEL AND OIL REPAIRS &MAINTENACE
INSURANCE RESEARCH & DEVT.
INTEREST SALARIES & WAGES
JANITORIAL & MESSENGERIAL SECURITY SERVICES
TOLLING FEES TRANSPORTATION & TRAVEL
TRAININGS & SEMINARS Etc.
Income payments covered &
its applicable expanded withholding
tax rates
A. PROFESSIONAL FEES, talent fees etc.

for services rendered by INDIVIDUALS
15% gross income for the current year

exceeds P720,000
10% gross income for the current year
P720,000 below
(1) Those individually engaged in the
practice of professions or callings;
> lawyers >marine surveyors

> certified public accountants >doctors of veterinary
> doctors of medicine science
> architects >dentist
> civil, electrical, chemical >professional appraisers
mechanical, structural, >connoisseurs of tobacco
industrial, mining, sanitary, >actuaries
metallurgical >and interior decorators;
geodetic engineers
AND ALL OTHER PROFESSION REQUIRING

GOVERNMENT LICENSURE EXAMINATIONS AND/OR
REGULATED BY THE PRC, SUPREME COURT, ETC.
(Previously 10%)
15% gross income for the current year exceeds P720,000
10% gross income for the current year P720,000 below
2. Professional ENTERTAINERS
actors, actresses, singers, lyricist, composers a
emcees
3. Profession ATHLETES
basketball players, pelotaries and jockeys
4. All Directors & PRODUCERS

involved in movies, stage, radio, television &
musical productions
5. Insurance agents & insurance adjusters
6. Management & technical CONSULTANTS
7. Bookkeeping agents & agencies
8. Other recipient of talent fees
9. Fees of DIRECTORS
B. PROFESSIONAL FEES
talent fees etc. for services of taxable
JURIDICAL PERSONS

It shall include not only fees, but also:
per diems allowances other form of income payment
In the case of professional entertainers, athletes, & all recipients of talent

fees, it shall also include the amount paid for the of advertisements or
sales promotions:
use of their names or pictures in print,
broadcast or
other media or
use for public appearances
AFFIDAVIT - DECLARATION OF CURRENT YEAR’S GROSS INCOME
Republic of the Philippines )
Province of ___________________ ) SS
City/Municipality _______________ )
I, __________________, of legal age, single/married, residing at ___________________,

after being sworn in accordance with law, depose and say that:
1. I am a/an [state nature of work] for which I receive talent fees;
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:
BIR (Collection Division of the Regional Office having

jurisdiction over the taxpayers principal place of
business/Large Taxpayers Collection Division for large
taxpayers in Metro Manila/LTDO for large taxpayers
outside Metro-Manila)
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
EXCEPTION: those under financial lease arrangement with leasing &

finance company authorized under RA 8556 (Financial Act of 1998)
RENTAL 5%
3. Poles, satellites and transmission
facilities. - use of poles, satellites and/or
transponder and transmission facilities
which include but not limited to the
following:
switchboards, land lines/aerial cables,
underground cable submarine cables
RENTALS 5%
BILLBOARDS
 Spaces used in posting advertisements in the
form of billboards and/or structures similar
thereto,
 posted in public places such as, but not limited
to
 Buildings
 Vehicles
 Amusement places
 Malls
 Street posts
 etc.
E. Income Payment to Certain
Contractors 2%
1. GENERAL ENGINEERING CONTRACTORS
2. GENERAL BUILDING CONTRACTORS
3. SPECIALTY CONTRACTORS
4. OTHER CONTRACTORS And/or Labor-

only contractors
(1) General engineering contractors 2% Those whose principal
contracting business in connection with fixed works requiring specialized
engineering knowledge and skill including the following divisions or subjects:
(a) Reclamation works;
(b) Railroads;
(c) Highways, streets and roads;
(d) Tunnels;
(e) Airports and airways;
(f) Waste reduction plants;
(g) Bridges, overpasses, underpasses and other similar works;
(h) Pipelines and other systems for the transmission of petroleum and other
liquid or gaseous substances;
(i) Land leveling;
(j) Excavating;
(k) Trenching;
(l) Paving; and
(m) Surfacing work.
(2) General building contractors- 2% Those
whose principal contracting business is in connection with any structure
built for the support, shelter and enclosure of persons, animals, chattels,
or movable property of any kind, requiring in its construction the use of
more than two unrelated building trades or crafts, or to do or superintend
the whole or any part thereto.
Such structure includes sewers and sewerage disposal plants

and systems, parks, playgrounds, and other recreational works,
refineries, chemical plants and similar industrial plants requiring
specialized engineering knowledge and skills, powerhouse, power plants
and other utility plants and installation, mines and metallurgical plants,
cement and concrete works in connection with the above-mentioned
fixed works.
(3) Specialty contractors – Those whose
operations pertain to the performance of
construction work requiring special skill and
whose principal contracting business
involves the use of specialized building
trades or crafts.
(4) Other contractors –
(a) Filing, demolition and salvage work contractors and operators of
mine drilling apparatus;
(b) Operators of dockyards;
(c) Persons engaged in the installation of water system, and gas or

electric light, heat or power;
(d) Operators of stevedoring, warehousing or forwarding

establishments;
(e) Transportation contractors which include common carriers for the

carriage of goods and merchandise of whatever kind by land, air or
water, where the gross payments by the payor to the same payee
amounts to at least two thousand pesos (P2,000) per month
regardless of the number of shipments during the month;
(4) Other contractors – 2%
(f) 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;
(g) Messengerial, janitorial, private detective and/or security services,

credit and/or collection agencies and other business agencies;
(h) Advertising agencies, exclusive of gross payments to media;
(i) Independent producers of television, radio and stage performances or

shows;
(j) Independent producers of “jingles”;
(k) Labor recruiting agencies and labor only contractors; RR 17-03

( 4) Other contractors – 2%
(l) Persons engaged in the installation of elevators, central air conditioning
units, computer machines and other equipment and machineries and the
maintenance services thereon;
(m) Persons engaged in the sale of computer services Internet service
providers, software/program development /designing, web page designing,
computer data processing, conversion or base services and other computer
related activities; RR 14-2002
(n) Persons engaged in landscaping services;
(o) Persons engaged in the collection and disposal of garbage;

(p) TV and radio station operators on sale of TV and radio airtime; and
(q) TV and radio blocktimers on sale of TV and radio commercial spots.
Professional Fees paid to
Medical Practitioners
Any amount collected for and paid to medical
practitioners
• by hospitals and clinics, or
• paid directly to the medical practitioners
by patients who were ‘admitted and confined’ to
such Hospitals or Clinics
10% or 15%
Professional Fees paid to
Or paid directly to such medical
practitioners by Health Maintenance
Organizations (HMOs) and/or
similar establishments
10% or 15%
doctors of medicine medical Technologist
occupational therapists doctors of veterinary science
allied health workers physical therapists

dentists nurses
speech therapists
other medical practitioners who are not employees
N. INCOME PAYMENTS MADE BY THE
GOVERNMENT
Purchase of goods 1%
Purchase of service 2%
EXCEPT ANY CASUAL/ SINGLE PURCHASE OF P10,000 & BELOW
•local/resident suppliers of goods
•local/resident supplier of services
other than those covered by other rates of withholding tax
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)

drawings advances sharings

allowances stipend etc.
M. TOP 20,000 PRIVATE CORPORATIONS
PURCHASE OF GOODS 1%
PURCHASE OF SERVICE 2%
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
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
EXP. GOODS EWT GMP FINAL TAX TOTAL

NON-VAT/
CREDITABL FINAL
INCOME/EXPENSE PAYMENTS SERVICES BIR FORM Percentage BIR Form %
E VAT VAT
CODE Tax
1601-E BIR Form No. 1600 1601-F
MAINTENANCE AND OPERATING EXPENSES
03 Communication Services (PLDT, Smart,etc.) Service 2% NONE 5% 3% 7% or 5%
04 Repairs & Maintenance of Government Service 2% NONE 5% 3% 7% or 5%
Facilities Goods 1% NONE 5% 3% 6% or 4&
Goods 1% NONE 5% 3% 6% or 4&
Supplies & Materials
07 Goods 1% NONE 5% 3% 6% or 4%
Including Equipment
08 RENT: (see NOTE no. 2)
1. Real Property Service 5% NONE 5% 3% 10% or 8%
2. Cinematographic films Service 5% NONE 5% 3% 10% or 8%
3. Personal Property Service 5% NONE 5% 3% 10% or 8%
08 Payment for lease or use of
a. property or property rights
Service NONE NONE 10% NONE 10%
GOVERNMENT MONEY PAYMENTS CHART
EXP. GOODS EWT GMP FINAL TAX TOTAL

NON-VAT/
CREDITABL FINAL
INCOME/EXPENSE PAYMENTS SERVICES BIR FORM Percentage BIR Form %
E VAT VAT
CODE Tax
1601-E BIR Form No. 1600 1601-F
MAINTENANCE AND OPERATING EXPENSES
03 Communication Services (PLDT, Smart,etc.) Service 2% NONE 5% 3% 7% or 5%
Facilities Goods 1% NONE 5% 3% 6% or 4&
05 Repairs & Maintenance of Government Vehicles Service 2% NONE 5% 3% 7% or 5%
Goods 1% NONE 5% 3% 6% or 4&
Supplies & Materials
07 Goods 1% NONE 5% 3% 6% or 4%
Including Equipment
08 RENT: (see NOTE no. 2)
1. Real Property Service 5% NONE 5% 3% 10% or 8%
2. Cinematographic films Service 5% NONE 5% 3% 10% or 8%
3. Personal Property Service 5% NONE 5% 3% 10% or 8%
08 Payment for lease or use of
a. property or property rights
Service NONE NONE 10% NONE 10%
RMC NO. 23-2007
Clarification on the Computations of
Withholding Taxes and Other
Requirements on Government Money
Payments Due or Payable to Suppliers of
Goods and/or Services,
in Connection With the Implementation of Republic Act
No. 9337, as Amended, Republic Act No. 1051, and
Revenue Regulations No. 2-98, as Amended, in Relation
to Revenue Regulations No. 9-2001, as Amended, and
Revenue Regulations No. 2-2006.
RMC NO. 23-2007
 Section 4.112-2 of RR No. 16-2005, as amended, provides for the
withholding of the 5% Final VAT on Government Money Payments
(GMP). The application of the said provision should be synchronized
with the provisions of RR No. 2-98, as amended, on the withholding of
income tax of
1% on purchase of goods and
 2% on purchase of services other than those covered by other
rates of withholding,
except
 on purchases by any government official & employee recorded as
reimbursable allowance, benefit or incentive to government official
and employee by the concerned government office (e.g., RATA) and
 on casual government purchases amounting to not
more than P10,000.
The basis of the withholding of income tax should always be net of the
Value-Added Tax (VAT) imposed on the said purchase of goods and/or
services.
RMC NO. 23-2007
 Purchases of the government that are
covered by Purchase Orders
duly signed by the authorized official/s
 as well as purchases using the Petty
Cash Fund
shall be subject to the 5% final VAT
withholding.
However, purchases by any government official and
employee recorded as reimbursable allowance,
benefit or incentive to government official and
employee by the concerned government office
(e.g., RATA) are not covered by the withholding of
5% final VAT.
WITHOLDING TAX FORMS
BIR Form 1601-C 10th of the following month Jan to Nov.; Jan 15th for Dec.
BIR Form 1601-E +MAP

BIR Form 1601-F +MAP
BIR Form 1600 + MAP 10th of the following month Jan to December
BIR Form 1602 10th end of calendar quarter
BIR Form 1603 10th end of calendar quarter
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
Note: FOR NGAs

prepare Tax Remittance Advice
MARIVICGALBAN- WITHHOLDING TAX DIV. (eTRA) 1 TRA = 1 Return
Final Withholding Tax
is a kind of withholding tax which is

prescribed only for certain payors and is not
creditable against the income tax due of the
payee for the taxable year. Income Tax
withheld constitutes the full and final
payment of the Income Tax due from the
payee on the said income.
What income payments are subject to Final W/H
Tax?
RC/NRC/RA NRA-ETB NRA-NETB
• Interest income on Peso, • Interest income on Peso, • GI on all sources
FCDU, LTD (except 5 FCDU, LTD (except 5 • Capital Gains on RP
yrs./more). yrs./more).
• Cash/property dividends • Cash/property dividends
• Capital Gains on RP • Capital Gains on RP
• Prizes (except P10,000 • Prizes (except P10,000
or more) or more)
• Winnings (except • Winnings (except
PCSO/Lotto) PCSO/Lotto)
• Royalties • Royalties
• Share in partnership
income
• Certain Passive Income
• Income Derived by Alien employed by a Reg’l/Area HQ and Reg’l Operating

HQ of Multinational Co.; OBU; Foreign Petroleum Service Contractors and
Subcontractors
DC RFC NRFC
• Interest Income/Yield • Interest Income/Yield • GI (w/in) such as interest,
from deposit sub/trust from deposit sub/trust dividends, rents, royalties,
fund (w/in) fund (w/in) salaries, premiums (except
re-insurance), annuities,
• Interest Income from • Interest Income from
emoluments or other fixed
FCDU and E-FCDU FCDU and E-FCDU determinable annual,
• Capital Gains (w/in) • Branch Profit periodic/casual gains,
• Royalties (w/in) Remittances profits and income/capital
• OBUs gains.
• GI (w/in) by cinema film
owner/lessor/distributor
• Gross rentals/lease/charter
fees by owner/lessor of
vessels/aircraft/
machineries and other
equipment
 Fringe Benefits (except Rank and File)
• Interest on Foreign Loans
 Informers Reward
Tax Form:
BIR Form 1601-F: Monthly Remittance Return of Final

Income Taxes Withheld
Who Are Required To File:
Every withholding agent/payor who is either an

individual or non-individual required to deduct and
withhold taxes on income payments subject to Final
Withholding Taxes
Filing and Payment: same as preceding withholding tax

Tax Form:
BIR Form 1600-WP : Remittance Return of

Percentage Tax on Winnings and Prizes
Withheld by Race Track Operators

Operators of race tracks
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
Payor Payee
1601F 2306 Interest on foreign loans payable to NRFCs 20%
1601F 2306 Interest/other income payments on FOREX transactions/loans to OBUs/FCDUs 10%
1601F 2306 Cash/property dividend payments by DC to RC,NRC,RA 10%
1601F 2306 Cash dividend payment by DC to NRAETB 20%
1601F 2306 Share of NRAETB in the distributable NI after tax of a partnership (except GPP). 20%
1601F 2306 Cash/property dividend payment by DC to NRFC 30%
1601F 2306 Cash dividend/payment by DC to NRFC – with reciprocity 15%
1601F 2306 Cash or property dividends paid by a Real Estate Investment Trust (REIT) to individuals/corporations 10%
1601F 2306 On other payments to NRFCs

30%
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
1601F 2306 Informer's cash reward paid to individuals/juridical persons 10%

Tax Form:
BIR Form 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.
MONTHLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD
BIR FORM
Payor Payee
1602 2306
From Treasury Bills/Gov’t. Securities/Bank deposits(Savings/Time)/
deposit substitutes/trusts funds/similar arrangements – 20%
Individual/Corporate
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
On interest income from long-term deposit in the form of savings trust

funds, deposit substitutes which was pre-terminated by the holder
before the 5th year – individual/corporate 20%
-Less than 3 years 12%
-3 years to less than 4 years 5%
-4 years to less than 5 years
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
Every withholding agent/payor who is either an individual or non-individual

required to deduct and withhold taxes on fringe benefits furnished to
employees other than rank and file employees subject to Final
Withholding Tax
Filing and Payment:
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

Payor Payee
1603 2306
Aliens and Filipinos employed and occupying the same

positions as those aliens employed in selected multi- 15%
national co’s. and NRANETBS
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)
NOT Registered w/ HLURB/HUDCC engaged in socialized housing pursuant to RA

1606/2306 7279 but habitually engaged in RE business 1.5%
Not over P500,000

1606/2306 7279 but habitually engaged in RE business 3%
Over P500,000 – P2,000,000
1606/2306 7279 but habitually engaged in RE business 5%
Over P2,000,000
1606/2306 6%
7279 NOT habitually engaged in RE business
Presented
Presented by
by::
MARIVIC A. GALBAN
Chief, Taxpayer Service Programs &
Monitoring Division
Email:marivic.galban@bir.gov.ph
marivic.galbanwtd@yahoo.com
Queries? –
VISIT THE NEAREST BIR REGIONAL OFFICES OR REVENUE DISTRICT OFFICES
pls. call at BIR Call Center at tel. # 981-8888

http://www.bir.gov.ph

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WITHHOLDING

They represent the amount of taxes

Prepared and presented by:

 REDUCE COST OF COLLECTION EFFORT

 PREVENT DELINQUENCIES AND REVENUE LOSS

 PREVENT DRY SPELLS IN THE FISCAL STANDING

MARIVICGALBAN- WITHHOLDING TAX DIV.

 EXPANDED WITHHOLDING TAX

 GOVERNMENT MONEY PAYMENTS

 FINAL WITHHOLDING TAX

MARIVICGALBAN- WITHHOLDING TAX DIV.

A withholding agent is any person

 CITIES > CITY TREASURER CHIEF ACCOUNTANT CITY MAYOR

 MUNICIPALITIES> MUNICIPAL TREASURER CHIEF ACCOUNTANT MAYOR

 BARANGAY > BRGY. TREASURER BRGY.CAPT.

The responsibility and liability SHALL NOT BE

They shall be jointly and solidarily liable for the

MARIVICGALBAN- WITHHOLDING TAX DIV.

MARIVICGALBAN- WITHHOLDING TAX DIV.

BIR Form No. 1903 GOVERNMENT AGENCIES / LGUs

WHEN: ON OR BEFORE COMMENCEMENT OF BUSINESS/

WHERE: Revenue District Office (RDO)

ALL EMPLOYEES MUST fill-up:

• Updates - BIR FORM NO. 2305

Marivic Acosta-Galban Office of the

Marivic Acosta-Galban Office of the

An employee receiving compensation shall be

Note: Husband is the proper claimant of the additional

 Supplementary Compensation -includes

Other remuneration received from an employee-employer

“Sec. 2.78.1. Withholding of Income Tax on Compensation

Prepared and presented by:

b. Monetized value of vacation and

d. Rice subsidy of P1,500 or one (1)

Prepared and presented by:

f. Actual medical assistance e.g. medical

g. Laundry allowance not exceeding P300

Prepared and presented by:

j. Daily meal allowance for

Prepared and presented by:

All other benefits given by

The amount of ‘de minimis’

13th month = 1 month salary

Prepared and presented by:

Prepared and presented by:

Prepared and presented by:

13th month 50,000

The RTWPB of each region shall

(PUERTO) MIMAROPA P270/day x 313 days

MIMAROPA P270/day x 261 days

Where 365 days:

2. In case of married employees, only the spouse

3. Substantiation such as policy contracts and

 (ii) The employee is required to account/ liquidate for the foregoing

• If terminated, on the day on which the last

MARIVICGALBAN- WITHHOLDING TAX DIV.

MARIVICGALBAN- WITHHOLDING TAX DIV.

1604CF/ 1604E / MAP / SAWT

MARIVICGALBAN- WITHHOLDING TAX DIV.

1. Receiving purely compensation income regardless of

 Proof of financial capacity for purposes of loan, credit

 Proof of payment of tax or for availing tax credit in

 Securing travel tax exemption, when necessary; and

 Other purposes with various government

Sold to: ___________________ Date: