2307

BIR Form No.
Republika ng Pilipinas Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
Certificate of Creditable Tax Withheld At Source

To Payee Information (MM/DD/YY)
2307
September 2005 (ENCS)
1 For the Period From Part I 2 Taxpayer Identification Number 3 Payee's Name 4 Registered Address 5 Foreign Address Payor Information 6 Taxpayer Identification Number 7 Payor's Name 8 Registered Address PART II Income Payments Subject to Expanded Withholding Tax ATC (Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals) 8A Zip Code Details of Monthly Income Payments and Tax Withheld for the Quarter AMOUNT OF INCOME PAYMENTS 1st Month of the Quarter 2nd Month of the Quarter 3rd Month of the Quarter Total Tax Withheld For the Quarter (Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals) 4A Zip Code 5A Zip Code (MM/DD/YY)
Total
Money Payments Subject to Withholding of Business Tax (Government & Private)
Total
We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
Payor/Payor's Authorized Representative/Accredited Tax Agent (Signature Over Printed Name) Tax Agent Accreditation No./Attorney's Roll No. (if applicable) Conforme: Payee/Payee's Authorized Representative/Accredited Tax Agent (Signature Over Printed Name) Tax Agent Accreditation No./Attorney's Roll No. (if applicable)
TIN of Signatory
Title/Position of Signatory
Date of Issuance
Date of Expiry
TIN of Signatory
Date Signed
Date of Issuance
Date of Expiry
BIR Form No.
2307
September 2005 (ENCS)
d Name for Non-Individuals)
d Name for Non-Individuals)
e Quarter Tax Withheld For the Quarter
f my knowledge and belief, is true and correct,
Date of Expiry
Date Signed
Date of Expiry
SCHEDULES OF ALPHANUMERIC TAX CODES
A Income Payments subject to Expanded Withholding Tax

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Professional/talent fees paid to juridical persons/individuals (lawyers, CPAs, etc.) -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Professional entertainers-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Professional athletes-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Movie, stage, radio, television and musical directors-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Management & technical consultants -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Bookkeeping agents and agencies -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Insurance agents & insurance adjusters -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Other recipient of talents fees-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceeds P720,000.00 Fees of directors who are not employee of the company -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceeds P720,000.00 Rentals - Real Properties and Personal Properties, Poles, Satellites and Transmission facilities and Billboards Cinematographic film rentals Prime contractors/Sub-contractors Income distribution to beneficiaries of estates & trusts Gross commissions or service fees of customs, insurance, stock, real estate, immigration & commercial brokers & fees of agents of professional entertainers Payment to medical practitioners thru a duly registered professional partnership Payments for medical/dental veterinary services thru hospitals/clinics/health maintenance organizations including direct payments to service providers -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceeds P720,000.00 Payment to partners in general professional partnership -if current year's gross income does not exceed P720,000.00 -if current year's gross income exceeds P720,000.00 Income payments made by credit card companies to any business entity Income payments made by the government to its local/resident suppliers of goods Payments made by government offices on their purchases of goods and services from local/resident suppliers Payments made by top 10,000 private corporations to their local/resident suppliers of goods Payments made by top 10,000 private corporations to their local/resident suppliers of services Additional payments to gov't. personnel from importers , shipping and airline companies or their agents Commissions, rebates, discounts and other similar considerations paid/granted to independent and exclusive distributors, medical/technical and sales reperesentatives and marketing agents and sub-agents of multi-level marketing companies Gross payments made to embalmers by funeral companies Payments made by pre-need companies to funeral parlors Tolling fee paid to refineries Sale of Real Property (Ordinary Asset) 1.5% 3% 5% 6% Income payments made to suppliers of agricultural products Interest payments by any person other than those subject to final tax Income payments on purchases of minerals, mineral products & quarry resources
ATC IND WI 010 WI 011 WI 020 WI 021 WI 030 WI 031 WI 040 WI 041 WI 050 W 051 WI 060 WI 061 WI 070 WI 071 WI 080 WI 081 WI 090 WI 091 WI 100 WI 110 WI 120 WI 130 WI 140 WI 141 WI 151 WI 150 WI 152 WI 153 WI 156 WI 640 WI 157 WI 158 WI 160 WI 159 WI 515 WI 530 WI 535 WI 540 WI 555 WI 556 WI 557 WI 558 WI 610 WI 620 WI 630 CORP WC 010 WC 011
WC 100 WC 110 WC 120 WC 140
17 18 19 20 21 22 23 24 25 26 27 28
WC 156 WC 640 WC 157 WC 158 WC 160 WC 515 WC 535 WC 540 WC 555 WC 556 WC 557 WC 558 WC 610 WC 620 WC 630
29 30 31
32 Tax on carriers and keepers of garages 33 Franchise Tax on Gas and Water Utilities 34 Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M and who are not Value-Added Tax registered taxpayers 35 Tax on life insurance premiums 36 Tax on Overseas Dispatch, Message or Conversation originating from the Phils. Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions 37 A. 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 5% - Maturity period is more than five years 1% 38 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 7% 39 On net trading gains within the taxable year on foreign currency,debt securities, derivatives, and other financial instruments 7% Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions A. 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 40 - Maturity period is five years or less 5% - Maturity period is more than five years 1% 41 5% 42 B. On all other items treated as gross income under the code 10% 43 Business Tax on Agents of foreign insurance co.- insurance agents 5% 44 Business Tax on Agents of foreign insurance co.-owner of the property 45 Tax on International Carriers 46 Tax on Cockpits 47 Tax on Cabaret, night and day club 48 Tax on Boxing exhibitions 49 Tax on Professional basketball games 50 Tax on jai-alai and race tracks 51 Tax on sale, barter or exchange of stocks listed & traded through Local Stock Exchange 52 Tax on shares of stock sold or exchanged through initial and secondary public offering - Not over 25% 4% - Over 25% but not exceeding 33 1/3 % 2% - Over 33 1/3% 1% 53 54 55 56 Person exempt from VAT under Sec. 109 (v) (Government withholding agent) Person exempt from VAT under Sec. 109 (v) (Private withholding agent) Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits) Vat Withholding on Purchase of Services (with waiver of privilege to claim input tax credits) 3% 3% 10% 10%
B Money Payments Subject to Withholding of Business Tax by Government Payor only
WB 030 WB 040 WB 050 WB 070 WB 090
WB 301 WB 303 WB 103 WB 104
WB 108 WB 109 WB 110 WB 120 WB 121 WB 130 WB 140 WB 150 WB 160 WB 170 WB 180 WB 200 WB 201 WB 202 WB 203 (Individual & Corporate) WB 080 WB 082 WV 012 WV 022
C Money Payments Subject to Withholding of Business Tax by Government or Private Payors
RIC TAX CODES ATC CORP WC 010 WC 011
WC 100 WC 110 WC 120 WC 140
WC 156 WC 640 WC 157 WC 158 WC 160 WC 515 WC 535 WC 540 WC 555 WC 556 WC 557 WC 558 WC 610 WC 620 WC 630 WB 030 WB 040 WB 050 WB 070 WB 090
Government Payor only
WB 301 WB 303 WB 103 WB 104
WB 108 WB 109 WB 110 WB 120 WB 121 WB 130 WB 140 WB 150 WB 160 WB 170 WB 180 WB 200 WB 201 WB 202 WB 203 (Individual & Corporate) WB 080 WB 082 WV 012 WV 022
Government or Private Payors

2307

Uploaded by

Copyright:

Available Formats

2307

Uploaded by

Document Information

Original Description:

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

2307

Uploaded by

Copyright:

Available Formats

BIR Form No.

Republika ng Pilipinas Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

Certificate of Creditable Tax Withheld At Source

BIR Form No.

d Name for Non-Individuals)

d Name for Non-Individuals)

e Quarter Tax Withheld For the Quarter

f my knowledge and belief, is true and correct,

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax

WC 100 WC 110 WC 120 WC 140

B Money Payments Subject to Withholding of Business Tax by Government Payor only

WB 030 WB 040 WB 050 WB 070 WB 090

WB 301 WB 303 WB 103 WB 104

C Money Payments Subject to Withholding of Business Tax by Government or Private Payors

RIC TAX CODES ATC CORP WC 010 WC 011

WC 100 WC 110 WC 120 WC 140

Government Payor only

WB 301 WB 303 WB 103 WB 104

Government or Private Payors

You might also like