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BIR Form No.

Republika ng Pilipinas Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

Certificate of Creditable Tax Withheld At Source


To Payee Information (MM/DD/YY)

2307
March 2003 (ENCS)

1 For the Period From Part I 2 Taxpayer Identification Number 3 Payee's Name 4 Registered Address 5 Foreign Address Payor Information 6 Taxpayer Identification Number 7 Payor's Name 8 Registered Address PART II Income Payments Subject to Expanded Withholding Tax ATC (Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals) 8A Zip Code Details of Monthly Income Payments and Tax Withheld for the Quarter AMOUNT OF INCOME PAYMENTS 1st Month of the Quarter 2nd Month of the Quarter 3rd Month of the Quarter Total Tax Withheld For the Quarter (Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals) 4A Zip Code 5A Zip Code (MM/DD/YY)

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 Payor/Payor's Authorized Representative (Signature Over Printed Name) Conforme: Payee/Payee's Authorized Representative Signature Over Printed Name Date Signed 10 Title/Position of Signatory

BIR Form No.

2307
March 2003 (ENCS)

d Name for Non-Individuals)

d Name for Non-Individuals)

e Quarter Tax Withheld For the Quarter

e best of my knowledge and belief, is true and correct,

Title/Position of Signatory

Date Signed

SCHEDULES OF ALPHANUMERIC TAX CODES

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 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 & 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 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 Person exempt from VAT under Sec. 109 (Z) 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% 3% 10% 10%

ATC IND WI 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 WI 141 WI 151 WI 152 WI 156 WI 157 WI 158 WI 159 WI 515 WI 530 WI 535 WI 540 WI 555 WI 556 WI 557 WI 558 WI 610 WI 620 WI 630 WC 156 WC 157 WC 158 WC 515 WC 535 WC 540 WC 555 WC 556 WC 557 WC 558 WC 610 WC 620 WC 630 CORP WC 010

WC 100 WC 110 WC 120 WC 140

27 28 29 30 31 32 33 34 35 36 37 38 39 40 41

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


WV 010 WV 020 WV 030 WB 030 WB 040 WB 050 WB 070 WB 080 WB 090 WB 103 WB 111

42 43 44 45 46 47 48 49 50 51

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 082 WB 082 WV 012 WV 012 WV 022 WV 022 WX 010 WX 020 WX 030 WX 040 WX 050 WX 060 WX 070 WX 010 WX 020 WX 030 WX 040 WX 050 WX 060 WX 070

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


52 Person exempt from VAT under Sec. 109 (z) (with waiver of privilege to claim input tax credits) 53 Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits) 54 Vat Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)

D Money Payments Subject to Withholding of Excise Tax


55 56 57 58 59 60 61 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

RIC TAX CODES ATC CORP WC 010

WC 100 WC 110 WC 120 WC 140

WC 156 WC 157 WC 158 WC 515 WC 535 WC 540 WC 555 WC 556 WC 557 WC 558 WC 610 WC 620 WC 630 WV 010 WV 020 WV 030 WB 030 WB 040 WB 050 WB 070 WB 080 WB 090 WB 103 WB 111

Government Payor only

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 082 WV 012 WV 022 WX 010 WX 020 WX 030 WX 040 WX 050 WX 060 WX 070

Government or Private Payors