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:. Withholding Tax

Contents

 

Description

Withholding Tax on Compensation is the tax withheld from income payments to individuals  arising from an employer-employee relationship.

Expanded Withholding Tax is a kind of withholding tax which is prescribed on certain income payments and is creditable against the income tax due of the payee for the taxable quarter/year in which the particular income was earned.

Final Withholding Tax is a kind of withholding tax which is prescribed on certain income payments and is not creditable against the income tax due of the payee on other income subject to regular rates of tax for the taxable year. Income Tax withheld constitutes the full and final payment of the Income Tax due from the payee on the particular income subjected to final withholding tax.

Withholding Tax on Government Money Payments (GMP) - Percentage Taxes - is the tax withheld by National Government  Agencies (NGAs)   and instrumentalities, including government-owned and controlled corporations (GOCCs) and local government units (LGUs), before making any payments to non-VAT registered taxpayers/suppliers/payees

Withholding Tax on GMP - Value Added  Taxes (GVAT) - is the tax withheld by National Government Agencies (NGAs)   and instrumentalities, including government-owned and controlled corporations (GOCCs) and local government units (LGUs), before making any payments to VAT registered taxpayers/suppliers/payees on account of their purchases of goods and services.



Codal Reference

Republic Act Nos. 8424, 9337, 9442, 9504

Sections 57 to 58 and 78 to 83 of the National Internal Revenue Code (NIRC)



Monthly Remittance of Taxes Withheld on Compensation

Tax Form

BIR Form 1601-C : Monthly Remittance Return of Income Taxes Withheld on Compensation

Who Are Required To File

Every registered withholding agent on compensation, which includes, but not limited to the following:

1) Individuals engaged in business or practice of profession with employees subject to income tax

 

2) All Juridical persons (e.g., Corporations, general partnerships, associations, etc.) whether or not

    engaged in business.

 

3) Government Agencies and Instrumentalities (e.g.,NGAs, GOCCs, etc.), including local

    government units (LGUs)

 

Documentary Requirements/Attachments to the tax return:

1) For amended return, proof of remittance and the return previously filed.

 

2) For those with advance payments, BIR Form No. 0605

 

3) For Private Sector, copy of the list of MWEs who received hazard pay submitted to the DOLE Regional/Provincial Offices-Operations Division/Unit, for the return period March, June, September and December, if applicable.

 

4) For Public Sector, copy of Department of Budget and Management (DBM) circular/s or equivalent on MWEs allowed to receive hazard pay, for the return period March, June, September and December, if applicable.

 

5) Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003 .

 

Procedures for Filing and Payment

1. Read instructions indicated in the tax return.

2. Accomplish correctly BIR Form 1601-C in triplicate copies.

3. If there is tax required to be remitted:

- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office (RDO) where you are registered or withholding agent is registered and present the duly accomplished BIR Form No. 1601-C, together with the required attachments (if applicable) and your payment.

- In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or withholding agent is registered and present the duly accomplished BIR Form No. 1601- C, together with the required attachments (if applicable) and your payment.

- Receive your copy of the duly stamped and validated form from the teller of the AAB's/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

 

4. If there is no tax required to be remitted:
- Proceed to the Revenue District Office where you are registered or where the withholding agent is registered and present the duly accomplished BIR Form 1601-C, together with the required attachments.


- Receive your copy of the duly stamped and validated form from the RDO representative


Deadline


Filing Via EFPS

  Group A - Fifteen (15) days following end of the month
Group B - Fourteen (14) days following end of the month
Group C - Thirteen (13) days following end of the month
Group D - Twelve (12) days following end of the month
Group E - Eleven (11) days following end of the month

 

Note:   The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.

 However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.

Payment Via EFPS

On or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for the month of December which shall be paid on or before January 20 of the succeeding year.

 

Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day the return is e-filed which shall be on or before the 10th day following the month in which withholding was made, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the succeeding year.

Manual Filing and Payment

On or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding year

Tax Rates 

 

REVISED WITHHOLDING TAX TABLES

Effective JANUARY 1, 2009

 

DAILY

 

1

2

3

4

5

6

7

8

        Exemption

 

0.00

0.00

1.65

8.25

28.05

74.26

165.02

412.54

Status         

 (‘000P)

+0% over

+5% over

+10% over

+15% over

+20% over

+25% over

+30% over

+32% over

A. Table for employees without qualified dependent

 1. Z

0.0

1

0

33

99

231

462

825

1,650

 2. S/ME

50.0

1

165

198

264

396

627

990

1,815

B. Table for  single/married employee with qualified dependent child(ren)

 1. ME1 / S1

75.0

1

248

281

347

479

710

1,073

1,898

 2. ME2 / S2

100.0

1

330

363

429

561

792

1,155

1,980

 3. ME3 / S3

125.0

1

413

446

512

644

875

1,238

2,063

 4. ME4 / S4

150.0

1

495

528

594

726

957

1,320

2,145

WEEKLY

 

1

2

3

4

5

6

7

8

        Exemption

 

0.00

0.00

9.62

48.08

163.46

432.69

961.54

2,403.85

Status        

 

+0% over

+5% over

+10% over

+15% over

+20% over

+25% over

+30% over

+32% over

A. Table for employees without qualified dependent

 1. Z

0.0

1

0

192

577

1,346

2,692

4,808

9,615

 2. S/ME

50.0

1

962

1,154

1,538

2,308

3,654

5,769

10,577

B. Table for  single/married employee with qualified dependent child(ren)

 1. ME1 / S1

75.0

1

1,442

1,635

2,019

2,788

4,135

6,250

11,058

 2. ME2 / S2

100.0

1

1,923

2,115

2,500

3,269

4,615

6,731

11,538

 3. ME3 / S3

125.0

1

2,404

2,596

2,981

3,750

5,096

7,212

12,019

 4. ME4 / S4

150.0

1

2,885

3,077

3,462

4,231

5,577

7,692

12,500

SEMI-MONTHLY

 

1

2

3

4

5

6

7

8

        Exemption

 

0.00

0.00

20.83

104.17

354.17

937.50

2,083.33

5,208.33

Status       

 

+0% over

+5% over

+10% over

+15% over

+20% over

+25% over

+30% over

+32% over

A. Table for employees without qualified dependent

 1. Z

0.0

1

0

417

1,250

2,917

5,833

10,417

20,833

 2. S/ME

50.0

1

2,083

2,500

3,333

5,000

7,917

12,500

22,917

B. Table for  single/married employee with qualified dependent child(ren)

 1. ME1 / S1

75.0

1

3,125

3,542

4,375

6,042

8,958

13,542

23,958

 2. ME2 / S2

100.0

1

4,167

4,583

5,417

7,083

10,000

14,583

25,000

 3. ME3 / S3

125.0

1

5,208

5,625

6,458

8,125

11,042

15,625

26,042

 4. ME4 / S4

150.0

1

6,250

6,667

7,500

9,167

12,083

16,667

27,083

MONTHLY

 

1

2

3

4

5

6

7

8

        Exemption

 

0.00

0.00

41.67

208.33

708.33

1,875.00

4,166.67

10,416.67

Status       

 

+0% over

+5% over

+10% over

+15% over

+20% over

+25% over

+30% over

+32% over

A. Table for employees without qualified dependent

 1. Z

0.0

1

0

833

2,500

5,833

11,667

20,833

41,667

 2. S/ME

50.0

1

4,167

5,000

6,667

10,000

15,833

25,000

45,833

B. Table for  single/married employee with qualified dependent child(ren)

 1. ME1 / S1

75.0

1

6,250

7,083

8,750

12,083

17,917

27,083

47,917

 2. ME2 / S2

100.0

1

8,333

9,167

10,833

14,167

20,000

29,167

50,000

 3. ME3 / S3

125.0

1

10,417

11,250

12,917

16,250

22,083

31,250

52,083

 4. ME4 / S4

150.0

1

12,500

13,333

15,000

18,333

24,167

33,333

54,167

Legend:   Z-Zero exemption  S-Single   ME-Married Employee 1;2;3;4-Number of qualified dependent children

                S/ME = P50,000 EACH WORKING EMPLOYEE                             Qualified Dependent Child = P25,000 each but not exceeding four (4) children

USE TABLE A FOR SINGLE/MARRIED EMPLOYEES WITH NO QUALIFIED DEPENDENT

1.        Married Employee (Husband or Wife) whose spouse is unemployed.

2.        Married Employee (Husband or Wife) whose spouse is a non-resident citizen receiving income from foreign sources

3.        Married Employee (Husband or Wife) whose spouse is engaged in business

4.        Single with dependent father/mother/brother/sister/senior citizen

5.        Single

6.        Zero Exemption for employees with multiple employers for their 2nd, 3rd…..employers (main employer claims personal & additional exemption

7.        Zero Exemption for those who failed to file Application for Registration

USE TABLE B FOR THE FOLLOWING SINGLE/MARRIED EMPLOYEES WITH QUALIFIED DEPENDENT

1.        Employed husband and husband claims exemptions of children

2.        Employed wife whose husband is also employed or engaged in business; husband waived claim for dependent children in favor of the employed wife

3.        Single with qualified dependent children



Monthly Remittance Of Income Taxes Withheld (Expanded) [Except for Transactions Involving Onerous Transfer of Real Property Classified as Ordinary Asset]

Tax Form

BIR Form No. 1601-E  : Monthly Remittance Return of Income Taxes Withheld (Expanded) [Except for Transactions Involving Onerous Transfer of Real Property Classified as Ordinary Asset]

Who Are Required To File

Every registered withholding agent on Expanded Withholding Tax, which may include, but not limited to the following:

1) In general, any juridical person, whether or not engaged in trade or business

 

2) An individual, with respect to payments made in connection with his trade or business. However, insofar as taxable sale, exchange or transfer of real property is concerned, individual buyers who are not engaged in trade or business are also constituted as withholding agents.

 

3) Government agencies and instrumentalities (e.g., National Government Agencies, Government-Owned or Controlled Corporations, Local Government Units, etc.)

 

4) All individuals, juridical persons and political parties, with respect to their income payments made as campaign expenditures and/or purchase of goods and services intended as campaign contributions.

 

Documentary Requirements

1. Return previously filed and proof of remittance, if amended return

 

2. Monthly Alphalist of Payees (MAP), except income payments made by political parties, candidates and income payments made by individual or juridical person on the purchase of goods and services as campaign contributions to political parties and candidates

 

3. For advance payment, BIR Form No. 0605

 

4. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA)  for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003 

 

Procedures for Filing and Payment

1. Read instructions indicated in the tax return.

 

2. Accomplish BIR Form No. 1601-E in triplicate copies.

 

3. If there is tax required to be remitted:

- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1601- E, together with the required attachments and your payment.

- In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form 1601-E, together with the required attachments and your payment

- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

4. If there is no tax required to be remitted:
- Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form 1601-E, together with the required attachments.

- Receive your copy of the duly stamped and validated form from the RDO representative.

Deadline


Filing Via EFPS

Group A - Fifteen (15) days following end of the month
Group B - Fourteen (14) days following end of the month
Group C - Thirteen (13) days following end of the month
Group D - Twelve (12) days following end of the month
Group E - Eleven (11) days following end of the month

 

Note:   The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.

 However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.

Payment Via EFPS

On or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for the month of December which shall be paid on or before January 20th of the succeeding year.

 

Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day the return is e-filed which shall be on or before the 10th day following the month in which withholding was made, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the succeeding year.

 

Manual Filing and Payment

On or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding year

Tax Rates 

 

BIR FORM

TAX TYPE

DESCRIPTION

ATC

TAX RATES

BIR FORM NO. 1601-E

 

MONTHLY REMITTANCE RETURN OF CREDITABLE INCOME TAXES WITHHELD (EXPANDED)

 

 

1601-E/2307

WE

Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals -  If the current year’s gross income is P720,000 and below

WI010

10%

1601-E/2307

WE

Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals -  If the current year’s gross income exceeds P 720,000

WI011

15%

1601-E/2307

WE

Professionals/ talent fees paid to juridical  persons -  If the current year’s gross income is  P720,000 and below

WC010

10%

1601-E/2307

WE

Professionals/ talent fees paid to juridical  persons -  If the current year’s gross income exceeds P 720,000

WC011

15%

1601-E/2307

WE

 Professional entertainers, such as, but not limited to, actors and actresses, singers, lyricist, composers, emcees -  If the current year’s gross income is P 720,000 and below

WI020

10%

1601-E/2307

WE

Professional entertainers, such as, but not limited to, actors and actresses, singers, lyricist, composers, emcees -  If the current year’s gross income exceeds P 720,000

WI021

15%

1601-E/2307

WE

Professional athletes, including basketball players, pelotaris and jockeys - If the current year’s gross income is P 720,000 and below

WI030

10%

1601-E/2307

WE

Professional athletes including basketball players, pelotaris and jockeys -  If the current year’s gross income exceeds  P720,000 

WI031

15%

1601-E/2307

WE

Movie, stage, radio, television and musical directors and producers  -  If the current year’s gross income is  P720,000 and below

WI040

10%

1601-E/2307

WE

Movie, stage, radio, television and musical directors and producers -  If the current year’s gross income exceeds P 720,000

WI041

15%

1601-E/2307

WE

Management and technical consultants paid to individuals.  If the current year’s gross income is P 720,000 and below

WI050

10%

1601-E/2307

WE

Management and technical consultants paid to individuals -  If the current year’s gross income exceeds P 720,000

WI051

15%

1601-E/2307

WE

Management and technical consultants paid to juridical person -  If the current year’s gross income is P 720,000 and below

WC050

10%

1601-E/2307

WE

Management and technical consultants paid to juridical person -  If the currents year’s gross income  exceeds  P720,000

WC051

15%

1601-E/2307

WE

Business and bookkeeping agents and agencies -  If the current year’s gross income is P 720,000 and below

WI060

10%

1601-E/2307

WE

Business and bookkeeping agents and agencies -  If the current year’s gross income exceeds P 720,000

WI061

15%

1601-E/2307

WE

Insurance agents and insurance adjusters -  If the current year’s gross income is P 720,000 and below

WI070

10%

1601-E/2307

WE

Insurance agents and insurance adjusters -  If the current year’s gross income exceeds P 720,000

WI071

15%

1601-E/2307

WE

Other recipients of talent fees -  If the current year’s gross income is P 720,000 and below

WI080

10%

1601-E/2307

WE

Other recipients of talent fees -  If the current year’s gross income exceeds P 720,000

WI081

15%

1601-E/2307

WE

Fees of directors who are not employees of the company -  If the current year’s gross income is P 720,000 and below

WI090

10%

1601-E/2307

WE

Fees of directors who are not employees of the company -  If the current year’s gross income  exceeds P 720,000

WI091

15%

1601-E/2307

WE

Rentals-  real/personal properties, poles, satellites & transmission facilities, billboards  - Individual

WI100

5%

1601-E/2307

WE

Rentals-  real/personal properties, poles, satellites & transmission facilities,  billboards  - Corporate

WC100

5%

1601-E/2307

WE

Cinematographic film rentals  - Individual

WI110

5%

1601-E/2307

WE

Cinematographic film rentals  - Corporate

WC110

5%

1601-E/2307

WE

Income payments to prime contractors/sub-contractors - Individual

WI120

2%

1601-E/2307

WE

Income payments to prime contractors/sub-contractors - Corporate

WC120

2%

1601-E/2307

WE

Income distribution to beneficiaries of estates and trusts

WI130

15%

1601-E/2307

WE

Gross commission or service fees of custom, insurance, stock, real estate, immigration and commercial brokers & fees of agents of professional entertainers - Individual 

WI140

10%

1601-E/2307

WE

Gross commission or service fees of custom, insurance, stock, real estate, immigration and commercial brokers & fees of agents of professional entertainers - Corporate 

WC140

10%

1601-E/2307

WE

Payments to medical practitioners by a duly registered professional partnership for the practice of the medical profession - If the currents year's income payments to the medical practitioner is P720,000 and below

WI141

10%

1601-E/2307

WE

Payments to medical practitioners by a duly registered professional partnership for the practice of the medical profession - If the currents year's income payments to the medical practitioner exceeds P720,000 

WI142

15%

 1601-E/2307

WE

Payments for medical/dental/veterinary services thru Hospitals/ Clinics/Health Maintenance Organizations,  including direct payments to service providers -  If the current year's income payments for the medical/dental/veterinary services exceeds P 720,000

WI150

15%

1601-E/2307

WE

Payments for medical/dental/veterinary services thru Hospitals/ Clinics/Health Maintenance Organizations,  including direct payments to service providers -  If the current year's income payments for the medical/dental/veterinary services is P 720,000 and below

WI151

10%

 1601-E/2307

WE

Payment by the general professional partnerships GPP) to its partners - If the current year's income payments to the partners is P 720,000 and below

WI152

10%

 1601-E/2307

WE

Payment by the general professional partnerships GPP) to its partners - If the current year's income payments to the partners exceeds P 720,000

WI153

15%

1601-E/2307

WE

Payments made by credit card companies - Individual

WI156

1% of 1/2

1601-E/2307

WE

Payments made by credit card companies - Corporate

WC156

1% of 1/2

1601-E/2307

WE

Income payments made by the government to its local/resident suppliers of goods - Individual

WI640

1%

1601-E/2307

WE

Income payments made by the government to its local/resident suppliers of goods  - Corporate

WC640

1%

1601-E/2307

WE

Income payments made by the government to its local/resident suppliers of service  - Individual

WI157

2%

1601-E/2307

WE

Income payments made by the government to its local/resident suppliers of services - Corporate

WC157

2%

1601-E/2307

WE

Income payments made by top 20,000 private corporations to their local/resident suppliers of goods - Individual

WI158

1%

1601-E/2307

WE

Income payments made by top 20,000 private corporations to their local/resident suppliers of goods -  Corporate

WC158

1%

1601-E/2307

WE

Income payments made by top 20,000 private corporations to their local/resident suppliers of services -  Individual

WI160

2%

1601-E/2307

WE

Income payments made by top 20,000 private corporations to their local/resident suppliers of services - Corporate

WC160

2%

1601-E/2307

WE

Additional  payments to government personnel from importers, shipping and airline companies or their agents for overtime services

WI159

15%

1601-E/2307

WE

Commission, rebates, discounts and other similar considerations paid/granted to independent & exclusive distributors, medical/technical & sales representatives & marketing agents & sub-agents of multi-level marketing companies  - Individual

WI515

10%

1601-E/2307

WE

Commission, rebates, discounts and other similar considerations paid/granted to independent & exclusive distributors, medical/technical & sales representatives & marketing agents and sub-agents of multi-level marketing  companies - Corporate

WC515

10%

1601-E/2307

WE

Gross payments to embalmers by funeral parlors

WI530

1%

1601-E/2307

WE

Payments made by pre-need companies to funeral parlors - Individual

WI535

1%

1601-E/2307

WE

Payments made by pre-need companies to funeral parlors - Corporate

WC535

1%

1601-E/2307

WE

Tolling fee paid to refineries - Individual

WI540

5%

1601-E/2307

WE

Tolling fee paid to refineries - Corporate

WC540

5%

1601-E/2307

WE

Income payments made to suppliers of Agricultural products - Individual

WI610

1%

1601-E/2307

WE

Income payments made to suppliers of Agricultural products  - Corporate

WC610

1%

1601-E/2307

WE

Income payments on purchases of minerals, mineral products & quarry resources - Individual

WI630

5%

1601-E/2307

WE

Income payments on purchases of minerals, mineral products & quarry resources - Corporate

WC630

5%

1601-E/2307

WE

Income payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076- Individual

WI632

5%

1601-E/2307

 

WE

Income payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076 - Corporate

WC632

5%

1601-E/2307

WE

On gross amount of refund given by Meralco to customers with active contracts as classified by Meralco -   Individual

WI650

25%

1601-E/2307

WE

On gross amount of refund given by Meralco to customers with active contracts as classified by Meralco - Corporate

WC650

25%

1601-E/2307

WE

On gross amount of refund given by Meralco to customers with terminated contracts as classified by Meralco - Individual

WI651

32%

1601-E/2307

WE

On gross amount of refund given by Meralco to customers with terminated contracts as classified by Meralco - Corporate

WC651

32%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -  Individual

WI660

10%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -  Corporate

WC660

10%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -  Individual

WI661

10%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -  Corporate

WC661

10%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -  Individual

WI662

10%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -  Corporate

WC662

10%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -              Individual

WI663

20%

1601-E/2307

WE

Withholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -              Corporate

WC663

20%

1601-E/2307

WE

Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of goods other than those covered by other rates of withholding tax -      Individual

WI670

1%

1601-E/2307

WE

Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of goods other than those covered by other rates of withholding tax -      Corporation

WC670

1%

1601-E/2307

WE

Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of services other than those covered by other rates of withholding tax -     i) Individual

WI672

2%

1601-E/2307

WE

Income payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of services other than those covered by other rates of withholding tax -     ii) Corporation

WC672

2%

1601-E/2307

WE

Income payments made by political parties and candidates of local and national elections of all their purchase of goods and services as campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates -   Individual

WI680

5%

1601-E/2307

WE

Income payments made by political parties and candidates of local and national elections of all their purchase of goods and services as campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates -   Corporation

WC680

5%

1601-E/2307

WE

Income payments received by Real Estate Investment Trust (REIT)

WC690

1%

1601-E/2307

WE

Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 subject to Creditable/ Expanded Withholding Tax - Individual

WI710

20%

1601-E/2307

WE

Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 subject to Creditable/ Expanded Withholding Tax - Corporate

WC710

20%



Monthly Remittance Of Value-Added Taxes And Other Percentage Taxes Withheld

Tax Form

BIR Form No. 1600 - Monthly Remittance Return of Value-Added Taxes and Other Percentage Taxes Withheld

Who Are Required To File

1. All government offices, bureaus, agencies or instrumentalities, local government units, government  owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other judicial/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.

2. Payors of income subject to Value-Added Tax to Non-residents.

3. Payors of income to persons, natural or juridical,  who opted to remit his/its VAT or percentage tax through the withholding and remittance of the same by the withholding agent/payor which option is manifested by filing the “Notice of Availment of the option to Pay the Tax through the Withholding Process”, copy furnished the withholding agent-payor and the revenue district offices of both the payor and payee.

Documentary Requirements


1. Alphabetical list of payees (MAP) indicating the following:
  - Month and Year
  - TIN of withholding agent
  - Name of Withholding Agent
  - TIN of Payee
  - ATC
  - Nature of Payment
  - Name of Payee
  - Amount of Payment
  - Tax Rate
  - Tax Required to be Withheld

2. Return previously filed and proof of tax payments, if amended return

3. Certificate of Tax Treaty Relief, if applicable

4. Authorization Letter, if the return is filed by the authorized representative

5. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003 

6. BIR Form 0605, for advance payment.

Procedures for Filing and Payment

1. Read instructions indicated at the back of the tax return.

2. Accomplish BIR No. Form 1600 in triplicate copies.

3. If there is tax required to be remitted:

- Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No.1600, together with the required attachments and your payment.

 

- In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are  registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600, together with the required attachments and your payment.

- Receive your copy of the duly stamped and validated form from the teller of the AABs /Revenue Collection Officer/duly authorized City or Municipal Treasurer.

4. If there is no tax required to be remitted:
 - Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form No. 1600, together with the required attachments.


- Receive your copy of the duly stamped and validated form from the RDO representative.


Deadline


On or before the tenth (10th) day of the month following the month the withholding was made, whether EFPS or manual filing and payment.

Tax Rates

 

BIR FORM

TAX TYPE

DESCRIPTION

ATC

TAX RATES

BIR FORM NO. 1600

 

MONTHLY REMITTANCE RETURN OF VALUE-ADDED TAX AND OTHER PERCENTAGE TAXES WITHHELD

 

 

1600/2306

WG

FWVAT on payments for purchases of Goods

WV010

5%

1600/2306

WG

FWVAT on payments for purchases of Services

WV020

5%

1600/2306

WG

Lease or use of properties or property rights owned by non-residents (Government Withholding Agent)

WV040

12%

1600/2306

WG

Lease or use of properties or property rights owned by non-residents (Private Withholding Agent)

WV050

12%

1600/2306

WG

Other services rendered in the Philippines by non-residents (Government Withholding Agent)

WV060

12%

1600/2306

WG

Other services rendered in the Philippines by non-residents (Private Withholding Agent)

WV070

12%

1600/2307

WG

Tax on carriers and keepers of garages

WB030

3%

1600/2307

WG

Franchise Tax on  Gas and Water Utilities

WB040

2%

1600/2307

WG

Franchise Tax  on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M & who are not VAT registered taxpayers

WB050

3%

1600/2307

WG

Tax on life insurance premiums

WB070

2%

1600/2307

WG

Persons exempt from VAT under Sec. 109(v) (creditable)-Government Withholding Agent

WB080

3%

1600/2307

WG

Tax on overseas dispatch, message or conversation originating from the Philippines

WB090

10%

1600/2307

WG

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.  On interest, commissions and discounts from lending  activities as well as income from financial leasing,  on the  basis of remaining maturities of instruments from which such receipts are derived:
 - Maturity period is five years or less

WB301

5%

1600/2307

WG

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.   On interest, commissions and discounts from lending  activities as well as income from financial leasing,  on the  basis of remaining maturities of instruments from which such receipts are derived:
 - Maturity period is more than five years

WB303

1%

1600/2307

WG

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.   On dividends and equity shares and net income of subsidiaries

WB102

0%

1600/2307

WG

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.   On royalties, rentals of property, real or personal, profits  from exchange and all other items treated as gross income under the Code

WB103

7%

1600/2307

WG

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.  On net trading gains within the taxable year on foreign currency, debt securities, derivatives, and other similar financial instruments

WB104

7%

1600/2307

WG

Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions.  On interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis of the remaining maturities of instrument from which such receipts are derived:
 - Maturity period is  five years or less

WB108

5%

1600/2307

WG

Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions.  On interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis of the remaining maturities of instrument from which such receipts are derived:
 - Maturity period is more than five years

WB109

1%

1600/2307

WG

Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions.  On all other items treated as gross income under the Code

WB110

5%

1600/2307

WG

Business Tax on Agents of foreign insurance co. - insurance agents

WB120

4%

1600/2307

WG

Business Tax on Agents of foreign insurance co. - owner of the property

WB121

5%

1600/2307

WG

Tax on International Carriers

WB130

3%

1600/2307

WG

Tax on cockpits

WB140

18%

1600/2307

WG

Tax on amusement places, such as cabaret, night or day clubs, videoke bars, karaoke bars, karaoke television, karaoke boxes, music lounges and other similar establishments

WB150

18%

1600/2307

WG

Tax on boxing exhibitions

WB160

10%

1600/2307

WG

Tax on professional basketball games

WB170

15%

1600/2307

WG

Tax on jai-alai  & race tracks

WB180

30%

1600/2307

WG

 Tax on sale, barter or exchange  of shares of stocks listed and traded through the Local Stock Exchange

WB200

1/2 of 1%

1600/2307

WG

 Tax on shares of stock sold or exchanged  through initial and secondary public offering -  Not over 25%

WB201

4%

1600/2307

WG

 Tax on shares of stock sold or exchanged  through initial and secondary public offering -  Over 25% but not exceeding 33 1/3%

WB202

2%

1600/2307

WG

 Tax on shares of stock sold or exchanged  through initial and secondary public offering -  Over 33 1/3%

WB203

1%

1600/2307

WG

VAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credit (creditable)

WV012

12%

1600/2306

WG

Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credit (final)

WV014

12%

1600/2307

WG

VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credit (creditable)

WV022

12%

1600/2306

WG

VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credit (final)

WV024

12%

1600/2307

WG

Persons exempt from VAT under Section 109v (creditable) - Private Withholding Agent

WB082

3%

1600/2306

WG

Persons exempt from VAT under Section 109v (final)

WB084

3%



Monthly Remittance of Final Income Taxes Withheld

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

Documentary Requirements

 

1. Return previously filed and proof of remittance, if amended return

 

2. Monthly Alphalist of Payees (MAP)

 

3. For advance payment, BIR Form No. 0605

 

4. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003 

 

Procedures for Filing and Payment


1. Read instructions indicated in the tax return.

 

2. Accomplish BIR Form No. 1601-F in triplicate copies.

 

3. If there is tax required to be remitted:

- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1601 F, together with the required attachments and your payment.

  - In places where there are no AAB, the return shall be filed and the tax paid with the Revenue Collection Officer or duly Authorized City or Municipal Treasurer within the Revenue District Office where the withholding agent’s place of business/office is located who will issue a Revenue Official Receipt (BIR Form No. 2524) therefor;

 

4. If there is no tax required to be remitted:

 

- Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form 1601-F, together with the required attachments.


- Receive your copy of the duly stamped and validated form from the RDO representative.

 

Deadlines

Filing Via EFPS

 

Group A - Fifteen (15) days following end of the month
Group B - Fourteen (14) days following end of the month
Group C - Thirteen (13) days following end of the month
Group D - Twelve (12) days following end of the month
Group E - Eleven (11) days following end of the month

 

Note:   The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.

 However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.

Payment Via EFPS

On or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for the month of December which shall be paid on or before January 20 of the succeeding year.

 

Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day the return is e-filed which shall be on or before the 10th day following the month in which withholding was made, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the succeeding year.

Manual Filing and Payment

On or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding year

Tax Rates
 

BIR FORM

TAX TYPE

DESCRIPTION

ATC

TAX RATES

BIR FORM NO. 1601-F

 

MONTHLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD

 

 

 1601-F/2306

WF

Interest on foreign loans payable to non-resident foreign corporations (NRFCs)

WC180

20%

 1601-F/2306

WF

Interest and other income payments on foreign currency transactions/loans payable to OBUs

WC190

10%

 1601-F/2306

WF

Interest and other income payments on foreign currency transactions/loans payable to FCDUs

WC191

10%

 1601-F/2306

WF

Cash dividend payments by domestic corporation to citizens and resident aliens

WI202

10%

 1601-F/2306

WF

Property dividend payments by domestic corporation to citizens and resident aliens

WI203

10%

 1601-F/2306

WF

Cash dividend payment by domestic corporation to Non-Resident Foreign Corporations

WC212


30% - Effective Jan. 1, 2009

 1601-F/2306

WF

Property dividend payment by domestic corporation to Non-Resident Foreign Corporations

WC213


30% - Effective Jan. 1, 2009

 1601-F/2306

WF

Cash dividend payment by domestic corporation to Non-Resident Foreign Corporations whose countries allow  tax deemed paid credit (subject to tax sparing rule)

WC222

15%

 1601-F/2306

WF

Property dividend payment by domestic corporation to Non-Resident Foreign Corporations whose countries allowed tax deemed paid credit (subject to tax sparing rule)

WC223

15%

 1601-F/2306

WF

Cash dividend payment by domestic corporation to non-resident alien engaged in trade or business (NRAETB)

WI224

20%

 1601-F/2306

WF

Property  dividend payment by domestic corporation to non-resident alien engaged in trade or business (NRAETB)

WI225

20%

 1601-F/2306

WF

Share of a NRAETB in the distributable net income after tax of a partnership (except GPP) of which he is a partner, or share in the net income after tax of an association,  joint account, or a joint venture taxable as a corporation of which he is a member or a co-venturer

WI226

20%

 1601-F/2306

WF

On other payments to non-resident foreign  corporations (NRFCs)

WC230


30% - Effective Jan. 1, 2009

 1601-F/2306

WF

Distributive share of individual partners in a taxable partnerships, association,  joint account, or joint venture or consortium

WI240

10%

 1601-F/2306

WF

All kinds of royalty payments to citizens, resident aliens and non-resident aliens engaged in trade or business (other than WI 380 and WI 341)

WI250

20%

 1601-F/2306

WF

All kinds of royalty payments to domestic and resident foreign corporation

WC250

20%

 1601-F/2306

WF

On prizes exceeding P10,000 and other winnings paid to individuals

WI260

20%

 1601-F/2306

WF

Branch profit remittances by all  corporations except PEZA/SBMA/CDA registered

WC280

15%

 1601-F/2306

WF

On gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels

WC290

4.5%

 1601-F/2306

WF

On the gross rentals, lease and charter fees derived by non-resident lessor of aircraft, machineries and other equipment

WC300

7.5%

 1601-F/2306

WF

On payments to oil exploration service contractors and subcontractors (OESS) - Individual (NRAETB)

WI310

8%

 1601-F/2306

WF

On payments to oil exploration service contractors and subcontractors (OESS) - Corporate (non-resident foreign corporation engage in trade or business)

WC310

8%

 1601-F/2306

WF

Payments to Filipinos or alien individuals employed by Foreign Petroleum Service Contractors/Subcontractors, Offshore Banking Units and Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies occupying executive/managerial and technical positions

WI320

15%

 1601-F/2306

WF

Payments to NRANETB except on sale of shares in domestic corporation and real property

WI330

25%

 1601-F/2306

WF

On payments to non-resident individual  cinematographic film  owners, lessors or distributors

WI340

25%

 1601-F/2306

WF

On payments to foreign corporate cinematographic film  owners, lessors or distributors

WC340

25%

 1601-F/2306

WF

Royalties paid to NRAETB on cinematographic films and similar works

WI341

25%

 1601-F/2306

WF

Final tax on interest or other  payments  upon tax-free covenant bonds, mortgages,  deeds of trust or other obligations under Sec. 57C of the NIRC of 1997

WI 350

30%

 1601-F/2306

WF

Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical composition

WI380

10%

1601-F/2306

WF

Informer's cash reward paid to individuals

WI410

10%

1601-F/2306

WF

Informer's cash reward paid to juridical persons

WC410

10%

1601-F/2306

WF

Cash or property dividends paid by a Real Estate Investment Trust (REIT) to individuals

WI700

10%

1601-F/2306

WF

Cash or property dividends paid by a Real Estate Investment Trust (REIT) to corporations

WC700

10%



Remittance Return of Percentage Tax On Winnings And Prizes Withheld By Race Track Operators

Tax Form

BIR Form 1600-WP : Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators


Who Are Required To File


- Operators of race tracks


Documentary Requirements

1. Alphalist of Payees indicating the following:
- Tax Year and Month
- TIN of withholding agent
- Name of Withholding Agent
- TIN of Payee
- Name of Payee
- ATC
- Nature of Payment
- Amount of Payment
- Tax Rate

- Tax Required to be Withheld

2. Return previously filed and proof of tax payments, if amended return


Procedures for Manual Filing and Payment

1. Accomplish BIR Form 1600-WP in triplicate copies.

2. If there is tax required to be remitted:

- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP, together with the required attachments and your payment.

- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP, together with the required attachments and your payment

- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.


3. If there is no tax required to be remitted:

- Proceed to the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP, together with the required attachments.

- Receive your copy of the duly stamped and validated form from the RDO representative

 

Deadline

Within twenty (20) days from the date the tax was deducted and withheld

Tax Rates

 

BIR FORM

TAX TYPE

DESCRIPTION

ATC

TAX RATES

BIR FORM NO. 1600-WP

-

REMITTANCE RETURN OF PERCENTAGE TAX ON WINNINGS AND PRIZES WITHHELD BY RACE TRACK OPERATORS

1600-WP/2306

WW

Tax on Winnings from double, forecast/quinella and trifecta bets on horse races paid by government withholding agent

WB191

4%

1600-WP/2306

WW

Tax on Winnings or prizes paid to winners of winning horse race tickets other than double, forecast/quinella and trifecta bets; and owners of winning race horses paid by government withholding agent

WB192

10%

1600-WP/2306

WW

Tax on Winnings from double, forecast/quinella and trifecta bets on horse races paid by private withholding agent

WB193

4%

1600-WP/2306

WW

Tax on Winnings or prizes paid to winners of winning horse race tickets other than double, forecast/quinella and trifecta bets; and owners of winning race horses paid by private withholding agent

WB194

10%



Quarterly Remittance Of Final Income Taxes Withheld On Fringe Benefits Paid To Employees Other Than Rank And File

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

 

Who Are Required To 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

 

Documentary Requirements

1. Return previously filed and proof of tax payments , if amended return

2. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003

 

Procedures for Filing and Payment

 

1. Read instructions indicated in the tax return.

 

2. Accomplish BIR Form No. 1603 in triplicate copies.

 

3. If there is tax required to be remitted:

 

- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603, together with the required attachments and your payment.

 

- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603, together with the required attachments and your payment.

 

- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

4. If there is no tax required to be remitted:

 

- Proceed to the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603, together with the required attachments.

 

- Receive your copy of the duly stamped and validated form from the RDO representative

 

Deadline