TAX RATES- WITHHOLDING

SCHEDULES OF ALPHANUMERIC TAX CODES ATC NATURE OF TAX INCOME PAYMENT RATE IND CORP
EWT- professional/talent fees paid to juridical persons/individuals (lawyers, CPAs, etc.) EWT- professional entertainers- if the current year's gross income does not exceed P720,000.00 - if the current year's gross income exceeds P720,000.00 10% WI WC 010 010

ATC NATURE OF INCOME TAX PAYMENT RATE IND CORP

EWT- gross commission or service fees of custom, insurance, stock, real estate, immigration & commercial brokers & fees of agents of professional entertainers EWT- payments for medical practitioners through a duly registered professional partnership 10% WI WC 140 140

10%

WI 020

10%

WI 141

20%

WI 021

EWT- professional athletes- if the current year's gross income does not exceed P720,000.00 - if the current year's gross income exceeds P720,000.00 EWT- movie, stage, radio, television and musical directors- if the current year's gross income does not exceed P720,000.00 - if the current year's gross income exceeds P720,000.00 EWT- management and technical consultants EWT- bookkeeping agents and agencies EWT- insurance agents and insurance adjusters EWT- other recipient of talent fees- if the current year's gross income does not exceed P720,000.00 - if the current year's gross income exceeds P720,000.00 EWT- fees of directors who are not employees of the company EWT- rentals : real/personal properties, poles,satellites & transmission

10%

WI 030

20%

WI 031

EWT- payments for medical/dental /veterinary services thru hospitals/clinics/ 10% health maintenance organizations, including direct payments to service providers EWT- payments to partners of 10% general professional partnerships EWT- payments made by credit 1% of 1/2% card companies EWT- payments made by government offices on their local 2% purchase of goods & services from local/resident suppliers

WI 151

WI 152 WI WC 156 156 WI WC 157 157

10%

WI 040

20% 10% 10% 10%

WI 041 WI 050 WI 060 WI 070

EWT- Income payments made by top 10,000 private corporations to their local/resident supplier of goods

1%

WI WC 158 158

EWT- Income payments made by top 10,000 private corporations to their local/resident supplier of services EWT- additional payments to government personnel from importers, shipping and airline companies or their agents for overtime services EWT- commission,rebates, discounts & other similar considerations paid/granted to independent & exclusive distributors, medical/technical & sales representatives & marketing agents & sub-agents of multi-level marketing companies EWT - Gross payments to embalmers by funeral companies

2%

WI WC 160 160

10%

WI 080

15%

WI 159

20%

WI 081

10%

20%

WI 090

WI WC 515 515

5%

WI WC 100 100

1%

WI 530

facilities, billboards

EWT- cinematographic film rentals EWT- prime contractors/subcontractors EWT- income distribution to beneficiaries of estates & trusts

5% 2%

WI WC 110 110 WI WC 120 120 WI 130

15%

EWT - payments made by preneed companies to funeral parlors EWT- Tolling fee paid to refineries EWT- Income payments made to suppliers of agricultural products EWT- Income payments on purchases of minerals, mineral products & quarry resources

1% 5% 1%

WI WC 535 535 WI WC 540 540 WI WC 610 610 WI WC 630 630

1%