1. Fill out necessary details.

Business Partner Details *Refer to your COR

Payor Name

Address

ZIP Code
TIN
Business Partner Name / TIN

SOA Details
SOA Number
Billing Period April
Vat Ex Amount
ATC WI120

Month 1st
Quarter Q2

REMINDER!!! Please edit BLUE cells ONLY

Follow the format of sample details.

2. Once completed, please attach SIGNATURE on the 2307 Form Tab

3. Then upload soft copy in pdf to the branch system.
(Branch system > Finance > SOA Statement > Upload 2307)
 Sample Details
DELA CRUZ, JIN, KIM

BT21 PHILIPPINE STOCK

EXCHANGE TOWER ONE,
QUEZON AVENUE, BRGY SOUTH
TRIANGLE, QUEZON CITY
1103
123-456-789-00000
JUAN DELA CRUZ

00123
April
500.00

n the 2307 Form Tab

WI120
WC120
 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 4 0 1 2 0 2 3 (MM/DD/YYYY) To 0 6 3 0 2 0 2 3 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN) 6 0 0 - 1 6 1 - 3 0 0 - 0 0 0 0 0

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

FLASH EXPRESS (PH) CO. LTD., INC.

4 Registered Address 4A ZIP Code

UNIT 9-029 ARTHALAND PACIFIC TOWER, 5TH AVE. COR. 30TH ST. COR. 4TH AVE., FORT BONIFACIO, TAGUIG CITY, NCR, FOURTH DISTRICT, PHILIPPINES 1 6 3 4

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - - 0

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

8 Registered Address 8A ZIP Code

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

Income payments to certain contractors WI120 - - - - -

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

Total

We declare under the penalties of perjury that this certificate has been made in good faith, verified by 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.

0
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)
SOA NO. 0
Professional (Lawyers, CPAs, Engineers, etc.) If gross income for the current year did not exceed P 3M
Professional (Lawyers, CPAs, Engineers, etc.) If gross income is more than P 3M or VAT Registered regardless of amount
Professional (Lawyers, CPAs, Engineers, etc.) If gross income for the current year did not exceed P 720,000
Professional (Lawyers, CPAs, Engineers, etc.) If gross income exceeds P 720,000
Professional entertainers such as, but not limited to actors and actIf gross income for the current year did not exceed P 3M
Professional entertainers such as, but not limited to actors and actIf gross income is more than P 3M or VAT Registered regardless of amount
Professional entertainers such as, but not limited to actors and actIf gross income for the current year did not exceed P 720,000
Professional entertainers such as, but not limited to actors and actIf gross income exceeds P 720,000
Professional athletes including basketball players, pelotaris and jo If gross income for the current year did not exceed P 3M
Professional athletes including basketball players, pelotaris and jo If gross income is more than P 3M or VAT Registered regardless of amount
Professional athletes including basketball players, pelotaris and jo If gross income for the current year did not exceed P 720,000
Professional athletes including basketball players, pelotaris and jo If gross income exceeds P 720,000
All directors and producers involved in movies, stage, radio, televi If gross income for the current year did not exceed P 3M
All directors and producers involved in movies, stage, radio, televi If gross income is more than P 3M or VAT Registered regardless of amount
All directors and producers involved in movies, stage, radio, televi If gross income for the current year did not exceed P 720,000
All directors and producers involved in movies, stage, radio, televi If gross income exceeds P 720,000
Management and technical consultants If gross income for the current year did not exceed P 3M
Management and technical consultants If gross income is more than P 3M or VAT Registered regardless of amount
Management and technical consultants If gross income for the current year did not exceed P 720,000
Management and technical consultants If gross income exceeds P 720,000
Business and bookkeeping agents and agencies If gross income for the current year did not exceed P 3M
Business and bookkeeping agents and agencies If gross income is more than P 3M or VAT Registered regardless of amount
Business and bookkeeping agents and agencies If gross income for the current year did not exceed P 720,000
Business and bookkeeping agents and agencies If gross income exceeds P 720,000
Insurance agents and insurance adjusters If gross income for the current year did not exceed P 3M
Insurance agents and insurance adjusters If gross income is more than P 3M or VAT Registered regardless of amount
Insurance agents and insurance adjusters If gross income for the current year did not exceed P 720,000
Insurance agents and insurance adjusters If gross income exceeds P 720,000
Other recipients of talent fees If gross income for the current year did not exceed P 3M
Other recipients of talent fees If gross income is more than P 3M or VAT Registered regardless of amount
Other recipients of talent fees If gross income for the current year did not exceed P 720,000
Other recipients of talent fees If gross income exceeds P 720,000
Fees of directors who are not employees of the company If gross income for the current year did not exceed P 3M
Fees of directors who are not employees of the company If gross income is more than P 3M or VAT Registered regardless of amount
Rentals: On gross rental or lease for the continued use or possession of personal
Rentals: On gross rental or lease for the continued use or possession of personal
Income payments to certain contractors
Income payments to certain contractors
Income distribution to the beneficiaries of estates and trusts
Gross commissions or service fees of customs, insurance, stock, imm If gross income for the current year did not exceed P 3M
Gross commissions or service fees of customs, insurance, stock, imm If gross income is more than P 3M or VAT Registered regardless of amount
Gross commissions or service fees of customs, insurance, stock, imm If gross income for the current year did not exceed P 720,000
Gross commissions or service fees of customs, insurance, stock, imm If gross income exceeds P 720,000
Professional fees paid to medical practitioners (includes doctors o If gross income for the current year did not exceed P 3M
Professional fees paid to medical practitioners (includes doctors o If gross income is more than P 3M or VAT Registered regardless of amount
Professional fees paid to medical practitioners (includes doctors o If gross income for the current year did not exceed P 720,000
Professional fees paid to medical practitioners (includes doctors o If gross income exceeds P 720,000
Payment by the General Professional Partnerships (GPPs) to its paIf gross income for the current year did not exceed P 720,000
Payment by the General Professional Partnerships (GPPs) to its paIf gross income exceeds P 720,000
Income payments made by credit card companies
Income payments made by credit card companies
Additional income payments to government personnel from importers, shipping and airline companies or their agents for overtime services
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other tha
Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other tha
Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax
Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax
Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax
Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax
Commissions, rebates, discounts and other similar considerations If gross income for the current year did not exceed P 3M
Commissions, rebates, discounts and other similar considerations If gross income is more than P 3M or VAT Registered regardless of amount
Commissions, rebates, discounts and other similar considerations If gross income for the current year did not exceed P 720,000
Commissions, rebates, discounts and other similar considerations If gross income exceeds P 720,000
Gross payments to embalmers by funeral parlors
Payments made by pre-need companies to funeral parlors
Payments made by pre-need companies to funeral parlors
Tolling fees paid to refineries
Tolling fees paid to refineries
Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year
Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year
Income payments on purchases of minerals, mineral products and quarry such as but not limited to silver, gold, marble, granite, gravel, sand, boulders an
Income payments on purchases of minerals, mineral products and quarry such as but not limited to silver, gold, marble, granite, gravel, sand, boulders an
Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers und
Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers und
On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO
On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO
On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO
On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non- Resid
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non- Resid
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residentia
On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residentia
Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign
Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign
Income payments received by Real Estate Investment Trust (REIT)
Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012
Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012
Income payments on locally produced raw sugar
Income payments on locally produced raw sugar
Sale of Real Property (Ordinary Asset) - 0.015
Sale of Real Property (Ordinary Asset) - 0.015
Sale of Real Property (Ordinary Asset) - 0.03
Sale of Real Property (Ordinary Asset) - 0.03
Sale of Real Property (Ordinary Asset) - 0.05
Sale of Real Property (Ordinary Asset) - 0.05
Sale of Real Property (Ordinary Asset) - 0.06
Sale of Real Property (Ordinary Asset) - 0.06
WI010 Professional (Lawyers, CPAs, Engineers, etc.) - If gross income for the current year did not exceed P 3M
WI011 Professional (Lawyers, CPAs, Engineers, etc.) - If gross income is more than P 3M or VAT Registered regardless of amount
WC010 Professional (Lawyers, CPAs, Engineers, etc.) - If gross income for the current year did not exceed P 720,000
WC011 Professional (Lawyers, CPAs, Engineers, etc.) - If gross income exceeds P 720,000
WI020 Professional entertainers such as, but not limited to actors and actresses, singers, lyricist, composers, emcees -If gross income for the current year did not ex
WI021 Professional entertainers such as, but not limited to actors and actresses, singers, lyricist, composers, emcees -If gross income is more than P 3M or VAT Reg
WC020 Professional entertainers such as, but not limited to actors and actresses, singers, lyricist, composers, emcees -If gross income for the current year did not ex
WC021 Professional entertainers such as, but not limited to actors and actresses, singers, lyricist, composers, emcees -If gross income exceeds P 720,000
WI030 Professional athletes including basketball players, pelotaris and jockeys-If gross income for the current year did not exceed P 3M
WI031 Professional athletes including basketball players, pelotaris and jockeys-If gross income is more than P 3M or VAT Registered regardless of amount
WC030 Professional athletes including basketball players, pelotaris and jockeys-If gross income for the current year did not exceed P 720,000
WC031 Professional athletes including basketball players, pelotaris and jockeys-If gross income exceeds P 720,000
WI040 All directors and producers involved in movies, stage, radio, television and musical, productions -If gross income for the current year did not exceed P 3M
WI041 All directors and producers involved in movies, stage, radio, television and musical, productions -If gross income is more than P 3M or VAT Registered regard
WC040 All directors and producers involved in movies, stage, radio, television and musical, productions -If gross income for the current year did not exceed P 720,00
WC041 All directors and producers involved in movies, stage, radio, television and musical, productions -If gross income exceeds P 720,000
WI050 Management and technical consultants-If gross income for the current year did not exceed P 3M
WI051 Management and technical consultants-If gross income is more than P 3M or VAT Registered regardless of amount
WC050 Management and technical consultants-If gross income for the current year did not exceed P 720,000
WC051 Management and technical consultants-If gross income exceeds P 720,000
WI060 Business and bookkeeping agents and agencies-If gross income for the current year did not exceed P 3M
WI061 Business and bookkeeping agents and agencies-If gross income is more than P 3M or VAT Registered regardless of amount
WC060 Business and bookkeeping agents and agencies-If gross income for the current year did not exceed P 720,000
WC061 Business and bookkeeping agents and agencies-If gross income exceeds P 720,000
WI070 Insurance agents and insurance adjusters-If gross income for the current year did not exceed P 3M
WI071 Insurance agents and insurance adjusters-If gross income is more than P 3M or VAT Registered regardless of amount
WC070 Insurance agents and insurance adjusters-If gross income for the current year did not exceed P 720,000
WC071 Insurance agents and insurance adjusters-If gross income exceeds P 720,000
WI080 Other recipients of talent fees-If gross income for the current year did not exceed P 3M
WI081 Other recipients of talent fees-If gross income is more than P 3M or VAT Registered regardless of amount
WC080 Other recipients of talent fees-If gross income for the current year did not exceed P 720,000
WC081 Other recipients of talent fees-If gross income exceeds P 720,000
WI090 Fees of directors who are not employees of the company-If gross income for the current year did not exceed P 3M
WI091 Fees of directors who are not employees of the company-If gross income is more than P 3M or VAT Registered regardless of amount
WI100 Rentals: On gross rental or lease for the continued use or possession of personal -
WC100 Rentals: On gross rental or lease for the continued use or possession of personal -
WI120 Income payments to certain contractors
WC120 Income payments to certain contractors
WI130 Income distribution to the beneficiaries of estates and trusts-
WI139 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real es
WI140 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real es
WC139 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real es
WC140 Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real es
WI151 Professional fees paid to medical practitioners (includes doctors of medicine doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
WI150 Professional fees paid to medical practitioners (includes doctors of medicine doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
WC151 Professional fees paid to medical practitioners (includes doctors of medicine doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
WC150 Professional fees paid to medical practitioners (includes doctors of medicine doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
WI152 Payment by the General Professional Partnerships (GPPs) to its partners-If gross income for the current year did not exceed P 720,000
WI153 Payment by the General Professional Partnerships (GPPs) to its partners-If gross income exceeds P 720,000
WI156 Income payments made by credit card companies
WC156 Income payments made by credit card companies
WI159 Additional income payments to government personnel from importers, shipping and airline companies or their agents for overtime services
WI640 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than th
WC640 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than th
WI157 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than
WC157 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than
WI158 Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax
WC158 Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax
WI160 Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax
WC160 Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax
WI515 Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents a
WI516 Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents a
WC515 Commissions, rebates, discounts and other similar considerations paid/ granted to independent and/or exclusive sales representatives and marketing agents
WC516 Commissions, rebates, discounts and other similar considerations paid/ granted to independent and/or exclusive sales representatives and marketing agents
WI530 Gross payments to embalmers by funeral parlors-
WI535 Payments made by pre-need companies to funeral parlors-
WC535 Payments made by pre-need companies to funeral parlors-
WI540 Tolling fees paid to refineries-
WC540 Tolling fees paid to refineries-
WI610 Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year-
WC610 Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year-
WI630 Income payments on purchases of minerals, mineral products and quarry such as but not limited to silver, gold, marble, granite, gravel, sand, boulders and o
WC630 Income payments on purchases of minerals, mineral products and quarry such as but not limited to silver, gold, marble, granite, gravel, sand, boulders and o
WI632 Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD
WC632 Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD
WI650 On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO-
WC650 On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO-
 WI651 On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO-
WC651 On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO-
WI660 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and G
WC660 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and G
WI661 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non- Residential
WC661 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non- Residential
WI662 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and G
WC662 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and G
WI663 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residential c
WC663 On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residential c
WI680 Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign ex
WC680 Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign ex
WC690 Income payments received by Real Estate Investment Trust (REIT)-
WI710 Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 -
WC710 Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 -
WI720 Income payments on locally produced raw sugar-
WC720 Income payments on locally produced raw sugar-
WI555 Sale of Real Property (Ordinary Asset) - 0.015-
WC555 Sale of Real Property (Ordinary Asset) - 0.015-
WI556 Sale of Real Property (Ordinary Asset) - 0.03-
WC556 Sale of Real Property (Ordinary Asset) - 0.03-
WI557 Sale of Real Property (Ordinary Asset) - 0.05-
WC557 Sale of Real Property (Ordinary Asset) - 0.05-
WI558 Sale of Real Property (Ordinary Asset) - 0.06-
WC558 Sale of Real Property (Ordinary Asset) - 0.06-
me for the current year did not exceed P 3M
me is more than P 3M or VAT Registered regardless of amount
me for the current year did not exceed P 720,000
me exceeds P 720,000

regardless of amount

ent year did not exceed P 3M

n P 3M or VAT Registered regardless of amount
ent year did not exceed P 720,000
 essional entertainers and real estate service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers and real estate brokers)-If gross income for the current year d
essional entertainers and real estate service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers and real estate brokers)-If gross income is more than P 3M or
essional entertainers and real estate service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers and real estate brokers)-If gross income for the current year d
essional entertainers and real estate service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers and real estate brokers)-If gross income exceeds P 720,000
pitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments-If gross income for the current year did not exceed P 3M
pitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments-If gross income is more than P 3M or VAT Registered regardless of amoun
pitals & 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
pitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments-If gross income exceeds P 720,000

rtime services
t suppliers of goods other than those covered by other rates of withholding tax
t suppliers of goods other than those covered by other rates of withholding tax
t suppliers of services other than those covered by other rates of withholding tax
t suppliers of services other than those covered by other rates of withholding tax
r rates of withholding tax
r rates of withholding tax
er rates of withholding tax
er rates of withholding tax
entatives and marketing agents and sub-agents of companies, including multi-level marketing companies- If gross income for the current year did not exceed P 3M
entatives and marketing agents and sub-agents of companies, including multi-level marketing companies- If gross income is more than P 3M or VAT Registered regardless of amoun
entatives and marketing agents and sub-agents of companies, including multi-level marketing companies- If gross income for the current year did not exceed P 720,000
entatives and marketing agents and sub-agents of companies, including multi-level marketing companies- If gross income exceeds P 720,000

axable year-
axable year-
nite, gravel, sand, boulders and other mineral products except purchases by Bangko Sentral ng Pilipinas-
nite, gravel, sand, boulders and other mineral products except purchases by Bangko Sentral ng Pilipinas-
m gold miners/suppliers under PD 1899, as amended by RA No. 7076-
m gold miners/suppliers under PD 1899, as amended by RA No. 7076-
mer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO-
mer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO-
mer’s billings of Non- Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO-
mer’s billings of Non- Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO-
mer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU)-
mer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU)-
mer’s billings of Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU)-
mer’s billings of Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU)-
services related to campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campai
services related to campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campai

tions No. 14-2012 -

tions No. 14-2012 -
come for the current year did not exceed P 3M
come is more than P 3M or VAT Registered regardless of amount
come for the current year did not exceed P 720,000
come exceeds P 720,000

istered regardless of amount

ceed P 720,000

stered regardless of amount

xceed P 720,000
tion Utilities (DU)-
tion Utilities (DU)-

nded to be given as campaign contributions to political parties and candidates-

nded to be given as campaign contributions to political parties and candidates-