The ATC or Alphanumeric Tax Code determines which type of return the transaction(s) will be automatically pushed into (eg: Expanded Withholding Tax, Final Withholding Tax)
The ATC column is only populated if there are any taxes withheld from your vendor.
See the complete list of Alphanumeric Tax Codes that are available in JuanTax below.
Code
Category
Coverage
Type
Tax Rate
WI 010
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.)
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 011
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.)
If the current year's gross income exceed P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 020
PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 021
PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES
If the current year's gross income exceed P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 030
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 031
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 040
ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 041
ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 050
MANAGEMENT AND TECHNICAL CONSULTANTS
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 051
MANAGEMENT AND TECHNICAL CONSULTANTS
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 060
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 061
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 070
INSURANCE AGENTS AND INSURANCE ADJUSTERS
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 071
INSURANCE AGENTS AND INSURANCE ADJUSTERS
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 080
OTHER RECIPIENTS OF TALENT FEES
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 081
OTHER RECIPIENTS OF TALENT FEES
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 090
FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 091
FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 100
RENTALS : real/personal properties, poles,satellites and transmission facilities, billboards
Individual
5%
WI 110
CINEMATOGRAPHIC FILM RENTALS
Individual
5%
WI 120
INCOME PAYMENTS TO CERTAIN CONTRACTORS
Individual
2%
WI 130
INCOME DISTRIBUTION TO THE BENEFICIARIES OF ESTATES AND TRUSTS
Individual
15%
WI 139
GROSS COMMISSIONS OR SERVICE FEES OF CUSTOMS, INSURANCE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, FEES OF AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE CONSULTANTS, REAL ESTATE APPRAISERS AND REAL ESTATE BROKERS)
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 140
GROSS COMMISSIONS OR SERVICE FEES OF CUSTOMS, INSURANCE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, FEES OF AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE CONSULTANTS, REAL ESTATE APPRAISERS AND REAL ESTATE BROKERS)
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 150
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 151
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 152
PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS
If the current year's gross income does not exceed P720,000.00
Individual
10%
WI 153
PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS
If the current year's gross income exceeds P720,000.00
Individual
15%
WI 156
INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES
Individual
0.50%
WI 640
INCOME PAYMENTS MADE BY THE GOVERNMENT AND GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS (GOCCS) TO ITS LOCAL/RESIDENT SUPPLIERS OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Individual
1%
WI 157
INCOME PAYMENTS MADE BY THE GOVERNMENT AND GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS (GOCCS) TO ITS LOCAL/RESIDENT SUPPLIERS OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Individual
2%
WI 159
ADDITIONAL INCOME PAYMENTS TO GOVERNMENT PERSONNEL FROM IMPORTERS, SHIPPING AND AIRLINE COMPANIES OR THEIR AGENTS FOR OVERTIME SERVICES
Individual
15%
WI 158
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Individual
1%
WI 160
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Individual
2%
WI 515
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/GRANTED TO INDEPENDENT AND/OR EXCLUSIVE SALES REPRESENTATIVES AND MARKETING AGENTS AND SUB-AGENTS OF COMPANIES, INCLUDING MULTI-LEVEL MARKETING COMPANIES
If the current year's gross income does not exceed P3,000,000.00
Individual
5%
WI 516
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/GRANTED TO INDEPENDENT AND/OR EXCLUSIVE SALES REPRESENTATIVES AND MARKETING AGENTS AND SUB-AGENTS OF COMPANIES, INCLUDING MULTI-LEVEL MARKETING COMPANIES
If the current year's gross income exceeds P3,000,000.00 or vat registered regardless of amount
Individual
10%
WI 530
GROSS PAYMENTS TO EMBALMERS BY FUNERAL PARLORS
Individual
1%
WI 535
PAYMENTS MADE BY PRE-NEED COMPANIES TO FUNERAL PARLORS
Individual
1%
WI 540
TOLLING FEES PAID TO REFINERIES
Individual
5%
WI 610
INCOME PAYMENTS MADE TO SUPPLIERS OF AGRICULTURAL PRODUCTS
Individual
1%
WI 630
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES
Individual
5%
WI 632
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES BY BANGKO SENTRAL NG PILIPINAS (BSP) FROM GOLD MINERS/SUPPLIERS UNDER PD 1899, AS AMENDED BY RA NO. 7076
Individual
1%
WI 650
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH ACTIVE CONTRACTS AS CLASSIFIED BY MERALCO
Individual
15%
WI 651
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH TERMINATED CONTRACTS AS CLASSIFIED BY MERALCO
Individual
15%
WI 660
GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW MER IND
Individual
10%
WI 661
GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW MER IND
Individual
10%
WI 662
GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW DU IND
Individual
10%
WI 663
GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW DU IND
Individual
15%
WI 680
INCOME PAYMENTS MADE BY POLITICAL PARTIES AND CANDIDATES OF LOCAL AND NATIONAL ELECTIONS, INDIVIDUAL
Individual
5%
WI 710
INTEREST INCOME DERIVED FROM ANY OTHER DEBT INSTRUMENTS NOT WITHIN THE COVERAGE OF DEPOSIT SUBSTITUTES AND REVENUE REGULATIONS NO. 14-2012
Individual
15%
WI 720
INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR
Individual
1%
WC 010
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.)
Corporation
10%
WC 011
PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.)
Corporation
15%
WC 020
PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 021
PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES
If the current year's gross income exceed P720,000.00
Corporation
15%
WC 030
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 031
PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS
If the current year's gross income exceed P720,000.00
Corporation
15%
WC 040
ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 041
ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS
If the current year's gross income exceed P720,000.00
Corporation
15%
WC 050
MANAGEMENT AND TECHNICAL CONSULTANTS
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 051
MANAGEMENT AND TECHNICAL CONSULTANTS
If the current year's gross income exceed P720,000.00
Corporation
15%
WC 060
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 061
BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES
If the current year's gross income exceeds P720,000
Corporation
15%
WC 070
INSURANCE AGENTS AND INSURANCE ADJUSTERS
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 071
INSURANCE AGENTS AND INSURANCE ADJUSTERS
If the current year's gross income exceeds P720,000
Corporation
15%
WC 080
OTHER RECIPIENTS OF TALENT FEES
If the current year's gross income does not exceed P720,000.00
Corporation
10%
WC 081
OTHER RECIPIENTS OF TALENT FEES
If the current year's gross income exceeds P720,000
Corporation
15%
WC 100
Rentals : real/personal properties, poles,satellites and transmission facilities, billboards
Corporation
5%
WC 110
CINEMATOGRAPHIC FILM RENTALS
Corporation
5%
WC 120
INCOME PAYMENTS TO CERTAIN CONTRACTORS
Corporation
2%
WC 139
GROSS COMMISSIONS OR SERVICE FEES OF CUSTOMS, INSURANCE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, FEES OF AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE CONSULTANTS, REAL ESTATE APPRAISERS AND REAL ESTATE BROKERS)
If the current year's gross income does not exceed P720,000
Corporation
10%
WC 140
GROSS COMMISSIONS OR SERVICE FEES OF CUSTOMS, INSURANCE, STOCK, IMMIGRATION AND COMMERCIAL BROKERS, FEES OF AGENTS OF PROFESSIONAL ENTERTAINERS AND REAL ESTATE SERVICE PRACTITIONERS (RESPS), (I.E. REAL ESTATE ONSULTANTS, REAL ESTATE APPRAISERS AND REAL ESTATE BROKERS)
If the current year's gross income exceeds P720,000
Corporation
15%
WC 150
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS
If the current year's gross income exceeds P720,000
Corporation
15%
WC 151
PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS
If the current year's gross income does not exceed P720,000
Corporation
10%
WC 156
INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES
Corporation
0.50%
WC 640
INCOME PAYMENTS MADE BY THE GOVERNMENT AND GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS (GOCCS) TO ITS LOCAL/RESIDENT SUPPLIERS OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Corporation
1%
WC 157
INCOME PAYMENTS MADE BY THE GOVERNMENT AND GOVERNMENT-OWNED AND CONTROLLED CORPORATIONS (GOCCS) TO ITS LOCAL/RESIDENT SUPPLIERS OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING
Corporation
2%
WC 158
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Corporation
1%
WC 160
INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX
Corporation
2%
WC 515
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/ GRANTED TO INDEPENDENT AND/OR EXCLUSIVE SALES REPRESENTATIVES AND MARKETING AGENTS AND SUB-AGENTS OF COMPANIES, INCLUDING MULTI-LEVEL MARKETING COMPANIES
If the current year's gross income does not exceed P720,000
Corporation
10%
WC 516
COMMISSIONS, REBATES, DISCOUNTS AND OTHER SIMILAR CONSIDERATIONS PAID/ GRANTED TO INDEPENDENT AND/OR EXCLUSIVE SALES REPRESENTATIVES AND MARKETING AGENTS AND SUB-AGENTS OF COMPANIES, INCLUDING MULTI-LEVEL MARKETING COMPANIES
If the current year's gross income exceeds P720,000
Corporation
15%
WC 535
PAYMENTS MADE BY PRE-NEED COMPANIES TO FUNERAL PARLORS
Corporation
1%
WC 540
TOLLING FEES PAID TO REFINERIES
Corporation
5%
WC 610
INCOME PAYMENTS MADE TO SUPPLIERS OF AGRICULTURAL PRODUCTS IN EXCESS OF CUMULATIVE AMOUNT OF P 300,000 WITHIN THE SAME TAXABLE YEAR
Corporation
1%
WC 630
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES, SUCH AS BUT NOT LIMITED TO SILVER, GOLD, MARBLE, GRANITE, GRAVEL, SAND, BOULDERS AND OTHER MINERAL PRODUCTS EXCEPT PURCHASES BY BANGKO SENTRAL NG PILIPINAS
Corporation
5%
WC 632
INCOME PAYMENTS ON PURCHASES OF MINERALS, MINERAL PRODUCTS AND QUARRY RESOURCES BY BANGKO SENTRAL NG PILIPINAS (BSP) FROM GOLD MINERS/SUPPLIERS UNDER PD 1899, AS AMENDED BY RA NO. 7076
Corporation
1%
WC 650
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH ACTIVE CONTRACTS AS CLASSIFIED BY MERALCO
Corporation
15%
WC 651
ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH TERMINATED CONTRACTS AS CLASSIFIED BY MERALCO
Corporation
15%
WC 660
GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW MER IND
Corporation
10%
WC 661
GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW MER IND
Corporation
10%
WC 662
GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW DU IND
Corporation
10%
WC 663
GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW DU IND
Corporation
15%
WC 680
INCOME PAYMENTS MADE BY POLITICAL PARTIES AND CANDIDATES OF LOCAL AND NATIONAL ELECTIONS, CORPORATE
Corporation
5%
WC 690
INCOME PAYMENTS SUBJECT TO WITHHOLDING TAX RECEIVED BY REAL ESTATE INVESTMENT TRUST (REIT)
Corporation
1%
WC 710
EXPANDED WITHHOLDING TAX PURSUANT TO RR NO. 14-2012 (CORPORATE)
Corporation
15%
WC 720
INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR
Corporation
1%
WI 555
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Individual
1.50%
WC 555
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Corporation
1.50%
WI 556
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Individual
3%
WC 556
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Corporation
3%
WI 557
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Individual
5%
WC 557
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Corporation
5%
WI 558
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Individual
6%
WC 558
SALE OF REAL PROPERTY (ORDINARY ASSETS)
Corporation
6%
WB 030
Tax on carriers and keepers of garages
Corporation
3%
WB 040
Franchise Tax on Gas and Water Utilities
Corporation
2%
WB 050
Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M and who are not Value-Added Tax registered taxpayers
Corporation
3%
WB 070
Tax on life insurance premiums
Corporation
5%
WB 090
Tax on Overseas Dispatch, Message or Conversation originating from the Phils
Corporation
10%
WB 301
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On interest, commissions and discounts from lending activities 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
Corporation
5%
WB 303
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions. On interest, commissions and discounts from lending activities 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
Corporation
1%
WB 103
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions
Tax on royalties, rentals of property, real or personal, profits from exchange & all other items treated as gross income under Section 32 of the Code
Corporation
7%
WB 104
On net trading gains within the taxable year on foreign currency,debt securities, derivatives, and other financial instruments
Corporation
7%
WB 108
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
Corporation
5%
WB 109
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
Corporation
1%
WB 110
Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions. On all other items treated as gross income under the code
Corporation
5%
WB 120
Business Tax on Agents of foreign insurance co.- insurance agents
Corporation
10%
WB 121
Business Tax on Agents of foreign insurance co.-owner of the property
Corporation
5%
WB 130
Tax on International Carriers
Corporation
3%
WB 140
Tax on Cockpits
Corporation
18%
WB 150
Tax on Cabaret, night and day club
Corporation
18%
WB 160
Tax on Boxing exhibitions
Corporation
10%
WB 170
Tax on Professional basketball games
Corporation
15%
WB 180
Tax on jai-alai and race tracks
Corporation
30%
WB 200
Tax on sale, barter or exchange of stocks listed & traded through Local Stock Exchange
Corporation
0.50%
WB 201
Tax on shares of stock sold or exchanged through initial and secondary public offering - Not over 25%
Corporation
4%
WB 202
Tax on shares of stock sold or exchanged through initial and secondary public offering - Over 25% but not exceeding 33 1/3 %
Corporation
2%
WB 203
Tax on shares of stock sold or exchanged through initial and secondary public offering - Over 33 1/3%
Corporation
1%
WB 080
Person exempt from VAT under Sec. 109 (v) (Government withholding agent)
Corporation
3%
WB 082
Person exempt from VAT under Sec. 109 (v) (Private withholding agent)
Corporation
3%
WV 012
Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits)
Corporation
10%
WV 022
Vat Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)
Corporation
10%
WI 161
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Saving Deposit
Individual
20%
WC 161
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Saving Deposit
Corporation
20%
WI 162
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Government Securities
Individual
20%
WC 162
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Government Securities
Corporation
20%
WI 163
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Deposits Substitutes/Others
Individual
20%
WC 163
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Deposits Substitutes/Others
Corporation
20%
WI 170
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Foreign Currency Deposits
Individual
7.50%
WC 170
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Foreign Currency Deposits
Corporation
7.50%
WC 440
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Preterminated Long Term Deposit
Less than three (3) years
Corporation
20%
WI 440
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Preterminated Long Term Deposit
Less than three (3) years
Individual
20%
WI 441
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Preterminated Long Term Deposit
Three (3) years to less than four (4) years
Individual
12%
WI 442
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities- Preterminated Long Term Deposit
Four (4) years to less than five (5) years
Individual
5%
WC 180
All Others - Interest on foreign loans payable to NRFCs
Corporation
20%
WC 190
All Others - Interest and other income payments on foreign currency transaction /loans payable to OBUs
Corporation
10%
WC 191
All Others - Interest and other income payments on foreign currency transaction /loans payable to FCDUs
Corporation
10%
WI 202
All Others - Cash dividend payment by domestic corporation to citizen & resident aliens/NRFC's
Individual
10%
WC 212
All Others - Cash dividend payment by domestic corporation to citizen & resident aliens/NRFC's
Corporation
30%
WI 203
All Others - Property dividend payment by domestic corporation to citizens & resident aliens/NRFC's
Individual
10%
WC 213
All Others - Property dividend payment by domestic corporation to citizens & resident aliens/NRFC's
Corporation
30%
WC 222
All Others - Cash dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid credit
Corporation
15%
WC 223
All Others - Property dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid credit
Corporation
15%
WC 230
All Others - On other payments to NRFC
Corporation
30%
WI 224
All Others - Cash dividend payment by domestic corporation to NRAETB
Individual
20%
WI 225
All Others - Property dividend payment by domestic corporation to NRAETB
Individual
20%
WI 226
All Others - Share of a NRAETB in the distributable net income after tax of a partnership (except General Professional
Partnership) of which he is a partner, or share in the net income after tax of an association,
a joint account or a joint venture taxable as a corp., of which he is a member or a co-venturer
Individual
20%
WI 240
All Others - Distributive share of individual partners in a taxable partnership, association,
a joint account or a joint venture or consortium
Individual
10%
WI 250
All Others - Other royalty payments to citizens, resident aliens and NRAETB
(other than WI380 and WI 341) /domestic and resident foreign corporation
Individual
20%
WC 250
All Others - Other royalty payments to citizens, resident aliens and NRAETB
(other than WI380 and WI 341) /domestic and resident foreign corporation
Corporation
20%
WI 260
All Others - On prizes exceeding P10,000 & other winnings paid to individuals
Individual
20%
WC 280
All Others - Branch profit remittances by all corporations except PEZA/SBMA/CDA registered
Corporation
15%
WC 290
All Others - On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels
Corporation
4.50%
WC 300
All Others - On the gross rentals, lease and charter fees derived by non-resident lessor of aircraft,
machineries and other equipment
Corporation
7.50%
WI 310
All Others - Payment to Oil Exploration Service Contractors/Sub-Contractors
Individual
8%
WC 310
All Others - Payment to Oil Exploration Service Contractors/Sub-Contractors
Corporation
8%
WI 320
All Others - Payment 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
Individual
15%
WI 330
All Others - Payments to Non-Resident Alien Not Engaged in Trade or Business (NRAETB) except on sale of shares
in domestic corporation and real property
Individual
25%
WI 340
All Others - Payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors
Individual
25%
WC 340
All Others - Payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors
Corporation
25%
WI 341
All Others - Royalties paid to NRAETB on cinematographic films and similar works
Individual
25%
WI 350
All Others - Final Tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or
other obligations under Sec. 57C of the National Internal Revenue Code of 1997
Individual
30%
WI 380
All Others - Royalties paid to citizens, resident aliens & non-resident alien engaged in trade or business (NRAETB)
on books, other literary works & musical compositions
Individual
10%
WC 390
All Others - Payments to taxpayer enjoying Preferential Tax Rates/Tax Treaty Rates
Corporation
5%
WI 410
All Others - Informer's cash reward to individuals/juridical person
Individual
10%
WC 410
All Others - Informer's cash reward to individuals/juridical person
Corporation
10%
WV 010
VAT Withholding on Purchases of Goods - Gov.t Withholding Agent
Corporation
5%
WV 020
VAT Withholding on Purchases of Services - Gov.t Withholding Agent
Corporation
5%
WV 030
VAT Withholding on Purchases of Government Public Work Contracts
Corporation
5%
WV 014
VAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits)
Corporation
12%
WV 024
VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)
Corporation
12%
WB 084
Person exempt from VAT under Sec. 109 (v)
Corporation
3%
WB 191
Tax on Winnings and Prizes (Sec. 126) - Gov.t withholding agent
Corporation
4%
WB 192
Tax on Winnings and Prizes on horse races/owners of winning horses (Sec. 126) - Gov.t withholding agent
Corporation
10%
WB 193
Tax on Winnings and Prizes (Sec. 126) - Private withholding agent
Corporation
4%
WB 194
Tax on Winnings and Prizes on horse races/owners of winning horses (Sec. 126) - Private withholding agent
Corporation
10%
WV 040
VAT Withholding on Non-residents - Gov.t withholding agent
Corporation
12%
WV 050
VAT Withholding on Non-residents - Private withholding agent
Corporation
12%
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