Republic of the Philippines

For BIR BCS/ Department of Finance

Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 07 01 2020 (MM/DD/YYYY) To 07 31 2020 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers

Tel No. Account No Current Acc EWT

877-1143 266435401 8,796.00 157.07

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

TOMAS J. PETALLANA JR., CPA

Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 09 01 2020 (MM/DD/YYYY) To 09 30 2020 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers

Tel No. Account No Current Acc EWT

877-1143 266435401 2,199.00 39.27

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

SALVADOR S. RODEL, CPA

Attorney I, OIC- Office of the Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 04 01 2021 (MM/DD/YYYY) To 04 30 2021 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
25-Jun-21
Current Account 2,199.00 WC157 39.27
Tel No. 877-1143
Account No 266435401

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 39.27 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

SANDRA J. LACHICA, CPA

ADAS III, OIC- Office of the Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 06 01 2021 (MM/DD/YYYY) To 06 30 2021 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
25-Apr-21
Current Account 2,199.00 WV020 98.17
Tel No. 877-1143
Account No 266435401

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 98.17 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

SANDRA J. LACHICA, CPA

ADAS III, OIC- Office of the Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 07 01 2021 (MM/DD/YYYY) To 07 31 2021 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
25-Jun-21
Current Account 2,199.00 WV020 98.17
Tel No. 877-1143
Account No 266435401

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 0 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

SANDRA J. LACHICA, CPA

ADAS III, OIC- Office of the Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 09 01 2021 (MM/DD/YYYY) To 09 30 2021 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
25-Jul-21
Current Account 2,199.00 WC157 39.27
Tel No. 877-1143
Account No 266435401

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 39.27 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

SANDRA J. LACHICA, CPA

ADAS III, OIC- Office of the Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 12 01 2021 (MM/DD/YYYY) To 12 31 2021 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
17-Dec-21
Current Account 4, 048.78 WC157 72.3
Tel No. 887- 8891
Account No 248076763

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 72.3

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

ROSALIND S. DIAZ
Principal II
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 09 01 2021 (MM/DD/YYYY) To 09 31 2021 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
25-Jul-21
Current Account 2,199.00 WV020 98.17
Tel No. 877-1143
Account No 266435401

Total
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 98.17 0

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

SANDRA J. LACHICA, CPA

ADAS III, OIC- Office of the Accountant III
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 0 3 01 2022 (MM/DD/YYYY) To 0 3 31 2022 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 488 - 793 - 00000
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

PLDT, INC.
4 Registered Address 4A ZIP Code

RAMON COJUANCO BLDG., MAKATI AVE., MAKATI CITY

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 000 - 863 - 958 - 882

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

DEPARTMENT OF EDUCATION - DIVISION OFFICE

8 Registered Address 8A ZIP Code

TIONGSON ST., LAGAO, GENERAL SANTOS CITY 9500

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Expanded Tax Withheld for the
ATC 1st Month of the 2nd Month of the 3rd Month of the
Withholding Tax Total Quarter
Quarter Quarter Quarter
Payments made by gov't offices on their
purchases of goods and services
from local/resident suppliers
17/01/2022- 17/02/22
Current Account 4,495.20 WV020 200.68
Tel No. 887- 8891
Account No 248076763

Total 200.68
Money Payments Subject to Withholding
of Business Tax (Government & Private)

Total 200.68

We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our 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. Further, we give our consent to
the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

LIBERTINE V. SALVADICO
Principal I
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130