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%

Helpful Links:

Tax Type for Purchase

ATC for Sales

Tax Type for Sales

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