SCHEDULES OF ALPHANUMERIC TAX CODES

ATC
NATURE OF INCOME PAYMENT TAX RATE
IND CORP
EWT- professional/talent fees paid to juridical
persons/individuals  10% WI 010 WC 010
(lawyers, CPAs, etc.)
EWT- professional entertainers- 
- if the current year's gross income does not exceed 10% WI 020
P720,000.00
- if the current year's gross income exceeds P720,000.00 20% WI 021
EWT- professional athletes- 
- if the current year's gross income does not exceed 10% WI 030
P720,000.00 
- if the current year's gross income exceeds P720,000.00 20% WI 031
EWT- movie, stage, radio, television and musical directors- 
- if the current year's gross income does not exceed 10% WI 040
P720,000.00 
- if the current year's gross income exceeds P720,000.00 20% WI 041
EWT- management and technical consultants  10% WI 050
EWT- bookkeeping agents and agencies  10% WI 060
EWT- insurance agents and insurance adjusters  10% WI 070
EWT- other recipient of talent fees- 
- if the current year's gross income does not exceed
10% WI 080
P720,000.00 

- if the current year's gross income exceeds P720,000.00 20% WI 081

EWT- fees of directors who are not employees of the
20% WI 090
company
EWT- rentals : real/personal properties, poles,satellites &
transmission  5% WI 100 WC 100
facilities, billboards 
EWT- cinematographic film rentals 5% WI 110 WC 110
EWT- prime contractors/sub-contractors  2% WI 120 WC 120
EWT- income distribution to beneficiaries of estates & trusts  15% WI 130

ATC
NATURE OF INCOME PAYMENT TAX RATE
IND CORP
EWT- gross commission or service fees of custom, insurance,
stock, real estate, immigration & commercial brokers & fees of 10% WI 140 WC 140
agents of professional entertainers 
EWT- payments for medical practitioners through a duly
10% WI 141
registered professional partnership
EWT- payments for medical/dental /veterinary services thru
hospitals/clinics/ health maintenance organizations, including 10% WI 151
direct payments to service providers
EWT- payments to partners of general professional partnerships 10% WI 152
EWT- payments made by credit card companies 1% of 1/2% WI 156 WC 156
EWT- payments made by government offices on their local
purchase of goods  2% WI 157 WC 157
& services from local/resident suppliers
EWT- Income payments made by top 10,000 private
corporations to  1% WI 158 WC 158
their local/resident supplier of goods
EWT- Income payments made by top 10,000 private
corporations to  2% WI 160 WC 160
their local/resident supplier of services 
EWT- additional payments to government personnel from
importers, shipping and airline companies or their agents for 15% WI 159
overtime services 
EWT- commission,rebates, discounts & other similar
considerations paid/granted to independent & exclusive
distributors, medical/technical & sales representatives & 10% WI 515 WC 515
marketing agents & sub-agents of multi-level marketing
companies 
EWT - Gross payments to embalmers by funeral companies  1% WI 530
EWT - payments made by pre-need companies to funeral
1% WI 535 WC 535
parlors 
EWT- Tolling fee paid to refineries  5% WI 540 WC 540
EWT- Income payments made to suppliers of agricultural
1% WI 610 WC 610
products 
EWT- Income payments on purchases of minerals, mineral
1% WI 630 WC 630
products & quarry resources 

BIR Form No. 1601-E Monthly Remittance Return of Creditable Income Taxes Withheld (Expanded)
Guidelines and Instructions
 

Who Shall File

       This return shall be filed in triplicate by every withholding agent (WA)/payor who is either an
individual or non-individual, required to deduct and withhold taxes on income payments to
Expanded/Creditable Withholding Taxes.

       If the Government of the Philippines, its political subdivisions or any Agency or Instrumentality, as
well as government-owned or controlled corporation is the withholding agent/payor, the return may be
made by the officer or employee having control of the disburserment of income payment or other officer or
employee appropriately designated for the purpose.

       If the person required to withhold and pay the tax is a corporation, the return shall be made in the
name of the corporation and shall be signed and verified by the president, vice-president, or any
authorized officer and countersigned by the treasurer or assistant treasurer.

       With respect to a fiduciary, the returns shall be made in the name of the individual, estate or trust
for which such fiduciary acts and shall be signed and verified by such fiduciary. In case of two or more
joint fiduciaries, the return shall be signed and verified by one of such fiduciaries.

When and Where to File and Remit

        The return shall be filed and tax paid on or before the tenth (10th) day of the month following the
month in which withholding was made except for taxes withheld for December which shall be filed/paid on
or before January 25 of the succeeding year. Provided, that large taxpayers as determined by the
Commissioner shall file/pay on or before the twenty fifth (25th) day of the following month.

       The return shall be filed and the tax paid with the Authorized Agent Bank (AAB) of the Revenue
District Office having jurisdiction over the withholding agent's place of business/office. In places where
there are no Authorized Agent Banks, the return shall be filed and the tax paid with the Revenue
Collection Officer or the duly Authorized City or Municipal Treasurer within the Revenue District where the
withholding agent's place of business/office is located, who will issue a Revenue Official Receipt (BIR
Form No. 2524) therefor.

       Where the return is filed with an AAB, the lower portion of the return must be properly machine-
validated and duly stamped by the Authorized Agent Bank to serve as the receipt of payment. The
machine validation shall reflect the date of payment, amount paid and transaction code, and the stamped
mark shall show the name of the bank, branch code, teller's code and teller's initial. The AAB shall also
issue an official receipt or bank debit advice or credit document, whichever is applicable, as additional
proof of payment.

       A taxpayer may file a separate return for the head office and for each branch or place of
business/office or a consolidated return for the head office and all the branches/offices except in the case
of large taxpayers where only one consolidated return is required.

Penalties

There shall be imposed and collected as part of the tax:

1. A surcharge of twenty five percent (25%) for each of the following violations:

a. Failure to file any return and pay the amount of tax or installment due on or before the due
date;

b. Unless otherwise authorized by the Commissioner, filing a return with a person or office other
than those with whom it is required to be filed;

c. Failure to pay the full or part of the amount of tax shown on the return, or the full amont of tax
due for which no return is required to be filed on or before the due date;

d. Failure to pay the deficiency tax within the time prescribed for its payment in the notice of
assessment.

2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has been
made on the basis of such return before the discovery of the falsity or fraud, for each of the following
violations:

a. Willful neglect to file the return within the period prescribed by the Code or by rules and
regulations; or

b.In case a false or fraudulent return is willfully made.

3.Interest at the rate of twenty percent (20%) per annum, or such higher rate as may be prescribed by
rules and regulations, on any unpaid amount of tax, from the date prescribed for the payment until the
amount is fully paid.
4.Compromise penalty.

Violation of Withholding Tax Provisions

       Any person required to withhold, account for, and remit any tax imposed by the National Internal
Revenue Code or who willfully fails to withheld such tax, or account for and remit such tax, or aids or
abets in any manner to evade any such tax or the payment thereof, shall, in addition to other penalties
provided for under this Law, be liable upon conviction to a penalty equal to the total amount of the tax not
withheld, or not accounted for and remitted.  

       Any person required under the National Internal Revenue Code or by rules and regulations
promulgated thereunder to pay any tax, make a return, keep any record, or supply correct and accurate
information, who willfully fails to pay such tax, make such return, keep such record, or supply such correct
and accurate information, or withhold or remit taxes withheld, or refund excess taxes withheld on
compensation, at the time or times required by law or rules and regulations shall, in addition to the other
penalties provided by law, upon conviction thereof, be punished by a fine of not less than ten thousand
pesos (P10,000.00) and suffer imprisonment of not less than one (1) year but not more than ten (10)
years.

       Every officer or employee of the government of the Republic of the Philippines or any of its
agencies and instrumentalities, its political subdivisions, as well as government-owned or controlled
corporation, including the Bangko Sentral ng Pilipinas, who, under the provisions of the Code, as
amended, or regulations promulgated thereunder, is charged with the duty to deduct and withhold any
internal revenue tax and to remit the same in accordance with the provisions of the Tax Code, as
amemded, and other laws shall be guilty of any offense herein-below specified and upon conviction of
each act or omission, be fined in a sum not less than five thousand pesos (P5,000) but not more than fifty
thousand pesos (P50,000) or imprisoned for a term of not less than six (6) months and one day but not
more than two (2) years, or both:

a) Those who fail or cause the failure to deduct and withhold any internal revenue tax under any
of the withholding tax laws and implementing regulations;

b) Those who fail or cause the failure to remit taxes deducted and withheld within the time
prescribed by law, and implementing regulations; and

c) Those who fail or cause the failure to file a return or statement within the time prescribed, or
render or furnish a false or fraudulent return or statement required under the withholding tax laws and
regulations.

     If the withholding agent is the Government or any of its agencies, political subdivisions or
instrumentalities, or a government-owned or controlled corporation, the employee thereof responsible for
the withholding and remittance of tax shall be personally liable for the additions to the tax prescribed by
the National Internal Revenue Code.

Note: All background information must be properly filled up.

 
•  All returns filed by an accredited tax representative on behalf of a taxpayer shall bear the following
information :

A. For CPAs and others (individual practitioners and members of GPPs);

 a1. Taxpayer Identification Number (TIN); and

a2. Certificate of Accreditation Number, Date of Issuance, and Date of Expiry.

B. For members of the Philippine Bar (individual practitioners, members of GPPs);

B.1 Taxpayer Identification Number (TIN); and

B.2 Attorney's Roll number or Accreditiation Number, if any.

•  Box No. 1 refers to transaction period and not the date of filing this return.
•  The last 3 digits of the 12-digit TIN refers to the branch code.
•  TIN = Taxpayer Identification Number
•  IND = Individual Payee
•  CORP = Corporate Payee
•  Hospitals and Clinics shall submit the names and addresses of medical practitioners every 15th day
after the end of each calendar quarter to the Collection Division of the Revenue Region for non-large
taxpayers, and at the Large Taxpayers Document Processing and Quality Assurance Division (National
Office)/Large Taxpayers District Office (LTDO) for large taxpayers, where such hospital or clinic is
regitered using the Bureau of Internal Revenue's prescribed report format.

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