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BIR Form No.

Certificate of Creditable Tax


Withheld At Source

Republika ng Pilipinas
Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

2307
March 2003 (ENCS)

1 For the Period


From
Part I
2 Taxpayer
Identification Number

(MM/DD/YY)

To

(MM/DD/YY)
Payee Information

3 Payee's Name
(Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals)
4A Zip Code

4 Registered Address
5 Foreign Address

5A Zip Code
Payor Information

6 Taxpayer
Identification Number
7 Payor's Name
8 Registered Address

(Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals)
8A Zip Code

PART II

Details of Monthly Income Payments and Tax Withheld for the Quarter

Income Payments Subject to


Expanded Withholding Tax

ATC

AMOUNT OF INCOME PAYMENTS


1st Month of

2nd Month of

3rd Month of

the Quarter

the Quarter

the Quarter

Total

Tax Withheld
For the Quarter

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

Total
We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct,
pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof.
9

10
Payor/Payor's Authorized Representative
(Signature Over Printed Name)

Title/Position of Signatory

Conforme:
Payee/Payee's Authorized Representative
Signature Over Printed Name

Date Signed

SCHEDULES OF ALPHANUMERIC TAX CODES


ATC

A Income Payments subject to Expanded Withholding Tax


1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27

28
29
30

Professional/talent fees paid to juridical persons/individuals (lawyers, CPAs, etc.)


Professional entertainers-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceed P720,000.00
Professional athletes-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceed P720,000.00
Movie, stage, radio, television and musical directors-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceed P720,000.00
Management & technical consultants
Bookkeeping agents and agencies
Insurance agents & insurance adjusters
Other recipient of talents fees-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceeds P720,000.00
Fees of directors who are not employee of the company
Rentals - Real Properties and Personal Properties, Poles, Satellites and Transmission facilities and Billboards
Cinematographic film rentals
Prime contractors/Sub-contractors
Income distribution to beneficiaries of estates & trusts
Gross commissions or service fees of customs, insurance, stock, real estate, immigration & commercial brokers
& fees of agents of professional entertainers
Payment to medical practitioners thru a duly registered professional partnership
Payments for medical/dental veterinary services thru hospitals/clinics/health maintenance organizations including
direct payments to service providers
Payment to partners in general professional partnership
Income payments made by credit card companies to any business entity
Payments made by government offices on their purchases of goods and services from local/resident suppliers
Payments made by top 10,000 private corporations to their local/resident suppliers of goods
Payments made by top 10,000 private corporations to their local/resident suppliers of services
Additional payments to gov't. personnel from importers , shipping and airline companies or their agents
Commissions, rebates, discounts and other similar considerations paid/granted to independent and exclusive
distributors, medical/technical and sales reperesentatives and marketing agents and sub-agents of
multi-level marketing companies
Gross payments made to embalmers by funeral companies
Payments made by pre-need companies to funeral parlors
Tolling fee paid to refineries
Sale of Real Property (Ordinary Asset)
1.5%
3%
5%
6%
Income payments made to suppliers of agricultural products
Interest payments by any person other than those subject to final tax
Income payments on purchases of minerals, mineral products & quarry resources

IND
WI 010

CORP
WC 010

WI 020
WI 021
WI 030
WI 031
WI 040
WI 041
WI 050
WI 060
WI 070
WI 080
WI 081
WI 090
WI 100
WI 110
WI 120
WI 130
WI 140

WC 100
WC 110
WC 120
WC 140

WI 141
WI 151
WI 152
WI 156
WI 157
WI 158
WI 160
WI 159

WC 156
WC 157
WC 158
WC 160

WI 515

WC 515

WI 530
WI 535
WI 540
WI 555
WI 556
WI 557
WI 558
WI 610
WI 620
WI 630

WC 535
WC 540
WC 555
WC 556
WC 557
WC 558
WC 610
WC 620
WC 630

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


31
32
33
34
35
36
37
38
39
40
41

42
43
44
45
46
47
48
49
50
51

Vat Withholding on Purchase of Goods


3%
Vat Withholding on Purchase of Services
6%
Vat Withholding on Government Public Work Contracts
8.5%
Tax on carriers and keepers of garages
Franchise Tax on Electric, Gas and Water Utilities
Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M
and who are not Value-Added Tax registered taxpayers
Tax on life insurance premiums
Tax on Overseas Dispatch, Message or Conversation originating from the Phils.
Tax on royalties, rentals of property, real or personal, profits from exchange & all other gross income of banks &
non-bank financial intermediaries (if applicable)
Tax on interest, discounts & other items of gross income paid to finance companies & other financial
intermediaries not performing quasi-banking functions (if applicable)
Tax on interest, commissions and discounts paid to banks & non-bank financial intermediaries arising out of
lending activities as well as financial leasing, on the basis of the remaining maturities of
the instrument: (if applicable)
- Short-term maturity (not in excess of 2 years)
5%
- Medium-term maturity (over 2 years to 4 years)
3%
- Long-term maturity(over 4 years to 7 years)
1%
- Over 7 years
0%
Business Tax on Agents of foreign insurance co.- insurance agents
10%
Business Tax on Agents of foreign insurance co.-owner of the property
5%
Tax on International Carriers
Tax on Cockpits
Tax on Cabaret, night and day club
Tax on Boxing exhibitions
Tax on Professional basketball games
Tax on jai-alai and race tracks
Tax on sale, barter or exchange of stocks listed & traded through Local Stock Exchange
Tax on shares of stock sold or exchanged through initial and secondary public offering
- Not over 25%
4%
- Over 25% but not exceeding 33 1/3 %
2%
- Over 33 1/3%
1%

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

52
53
54
55

Person exempt from VAT under Sec. 109 (z) (Government withholding agent)
Person exempt from VAT under Sec. 109 (z) (Private withholding agent)
Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits)
Vat Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)

D Money Payments Subject to Withholding of Excise Tax


56
57
58
59
60
61
62

Coal and Coke


Non- metallic minerals and quarry resources
Copper, gold and silver
Chromite and nickel
Indigenous Petroleum
Natural Gas or Liquefied Natural Gas (locally extracted)
Other metallic minerals

3%
3%
10%
10%

WV 010
WV 020
WV 030
WB 030
WB 040
WB 050
WB 070
WB 090
WB 103
WB 111

WB 301
WB 302
WB 303
WB 304
WB 120
WB 121
WB 130
WB 140
WB 150
WB 160
WB 170
WB 180
WB 200
WB 201
WB 202
WB 203
(Individual & Corporate)
WB 080
WB 082
WV 012
WV 022
WX 010
WX 020
WX 030
WX 040
WX 050
WX 060
WX 070

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