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ATC

Nature Of Payment

Tax Rate 3% 6% 8.5 % 3% 2% 3%

Applicable To Government Withholding Agents Only WV 010 VAT withholding on Purchase of Goods WV 020 VAT withholding on Purchase of Services WV 030 VAT withholding on Government Public Works Contract WB 030 Tax on Carrier and Keepers of garages WB 040 Franchise Tax on Electric, Gas and Water Utilities WB 050 Franchise Tax on radio and TV broadcasting companies whose annual gross receipts do not exceed P10M and who are not VAT-registered taxpayers Persons exempt from VAT under Section 109 (z) (with waiver of privilege to claim input tax credit) -payee has more than one (1) payor Tax on life insurance premiums Person exempt from VAT under Sec. 109(z) Tax on Overseas Dispatch, Message or conversation from the Philippines Tax on royalties, rentals of property and all other gross income earned by banks & non-bank financial intermediaries not performing quasi-banking functions Tax on interest discounts & other items of gross income paid to finance companies & other financial intermediaries not performing quasi-banking functions (If Applicable) VAT withholding on purchases of goods (with waiver of privilege to claim input tax credit) -Payee has more than one payor VAT withholding on purchases of services (with waiver of Privilege to claim input tax credit) -Payee has more than one payor Business tax on Agents of foreign insurance-co-insurance agents Business tax on Agents of foreign insurance co-owner of the property Tax on International Carriers Tax on Cockpits Tax on Cabarets, night and day club Tax on boxing exhibitions Tax on Professional basketball games Tax on jai-alai and race tracks Tax on sale, barter or exchange of stocks listed and traded through Local Stock Exchange Tax on shares of stocks sold or exchanged through initial public offering

WB 062

3%

WB 070 WB 080 WB 090 WB 103

5% 3% 10 % 5%

WB 111

5%

WV 112

10%

WV 022

10 %

WB 120 WB 121 WB 130 WB 140 WB 150 WB 160 WB 170 WB 180 WB 200

10 % 5% 3% 18 % 18 % 10% 15 % 30 % of 1%

WB 201 WB 202 WB 203

Proportion of stocks disposed to the total outstanding shares of stock after the listing in local stock exchange Up to 25 % Over 25% but not over 33 1/3 % Over 33 1/3 % Tax on interest, commissions, and discounts paid or given to banks and non bank financial intermediaries arising out of lending activities as well as financial leasing, on the basis of the remaining maturities of the instrument WB 301 - Short term maturity ( not in excess of 2 years) WB 302 - Medium term maturity (over 2 years to 4 years) WB 303 - Long term maturity (Over 4 years to 7 years) WB 304 - Over 7 years Applicable To Both Government And Private Withholding Agents WV 040 VAT withholding from non-residents (Government withholding agents) WV 050 VAT withholding from non-residents (Private withholding agents) WV 012 VAT withholding on purchases of goods (with waiver of privilege to claim input tax credit) (Creditable) WV 014 VAT withholding on purchases of goods (with waiver of privilege to claim input tax credit) (Final) WV 024 VAT withholding on purchases of services (with waiver of Privilege to claim input tax credit) (final) WV 082 Persons exempt from VAT under Sec. 109(z) (creditable)Private Withholding Agent WV 084 Persons exempt from VAT under Sec. 109(z) [Final]

4% 2% 1%

5% 3% 1% 0% 10 % 10 %

10 % 10 %

10 % 3% 3%