WI 010 WI 020

ATC WC 010

WI 021 WI 030

WI 031 WI 040

WI 041 WI 050 WI 060 WI 070 WI 080

WI 081 WI 090 WI 100 WC 100

WI 110 W1 120 WI 130 WI 140

WC 110 WC 120

WC 140

WI 141

Nature Of Income Payments Professional/Talent Fees paid to juridical persons/individuals (CPAs, lawyers, etc) Professional entertainers: If the current years gross income does not exceed P720,000.00 If the current years gross income exceeds P 720,000.00 Professional athletes: If the current years gross income does not exceed P720,000.00 If the current years gross income exceeds P 720,000.00 Movie, stage, radio, television and musical directors If the current years gross income does not exceed P720,000.00 If the current years gross income exceeds P 720,000.00 Management and technical consultants Business and Bookkeeping Agents and Agencies Insurance Agents and Insurance Adjusters Other recipient of talent fees If the current years gross income does not exceed P720,000.00 If the current years gross income exceeds P 720,000.00 Fees of Directors Who are not Employee of the Company Rentals : Real/personal properties, poles, Satellites and Transmission facilities, billboards used in business which the payor or obligor used in business has not taken or is not taking title or in which has no equity Cinematographic film rentals Prime Contractors/sub-contractors Income distribution to beneficiaries of estates and trusts Gross commission or service fees of custom, Insurance, stock, real estate, immigration and Commercial brokers and fees of agents of professional entertainer Payments to Medical Practitioners Through a Duly Registered Professional Partnership

Tax Rate 10% 10%

20% 10%

20% 10%

20% 10% 10 % 10 % 10%

20% 20 % 5%

5% 2% 15% 10 %

10 %

WI 151

WI 152 WI 156 WI 157 WC 156 WC 157

WI 158 WI 160 WI 159

WC 158 WC 160

WI 515

WC 515

WI 530 WI 535 WI 540 WI 610 WI 630 WC 535 WC 540 WC 610 WC 630

Payments for medical/dental/veterinary services Thru hospitals/clinics/health maintenance Organizations, including direct payments to Service providers Payments to partners of general professional Partnerships Payments made by Credit Cards Companies to Juridical Persons Payments made by Government Offices on their Local Purchase of Goods and services from Local/resident supplier Income Payments made by Top 10,000 private Corporations to Their Local/resident Suppliers of: Goods Services Additional Payments to Government Personnel From Importers, Shipping and Airline Companies or Their Agents for overtime importers services Commission, rebates, discounts & other similar Considerations paid/granted to independent and Exclusive distributors, medical/technical & sales Representatives & marketing agents & sub-agents Of multi-level marketing companies Gross payments to embalmers by funeral Companies Payments made by pre-need companies to Funeral parlors Tolling fee paid to refineries Income payments made to suppliers of agricultural products Income payments on purchases of minerals, Mineral products and quarry resources

10%

10% 1% of 2%

1% 2% 15 %

10%

1% 1% 5% 1% 1%