Professional Documents
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BIR ATC Handbook PDF
BIR ATC Handbook PDF
I. TAX ON INCOME
A. Taxes Paid upon Filing
1. Individual Income Tax
a) On taxable compensation, business and other income 5% - 34%, 1998
derived by citizens, resident aliens, estates and trust, 5% - 33%, 1999
non-resident aliens engaged in trade or business in the 5% - 32%, 2000
Philippines
II011 1) Pure Compensation
II012 2) Pure Business
II013 3) Mixed Income
II040 b) Earnings derived by Marginal Income Earners 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II041 c) Other Income (Not Compensation or Business Income or 5% - 34%, 1998
Income from the Practice of Profession) 5% - 33%, 1999
5% - 32%, 2000
d) On Capital Gains
II030 1) From Sale of Shares of Stock not Traded in the 5%, 10%
Local Stock Exchange
II420 2) From Sale of Real Properties (Capital Assets) 6%
II051 e) Rent for Personal Property regardless of the amount 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II060 f) Premium and Annuity 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II070 g) Pensions 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II090 h) Transportation contractors for the Carriage of Goods and 5% - 34%, 1998
Merchandise below P 2,000 5% - 33%, 1999
5% - 32%, 2000
II110 i) Interest not subject to withholding 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II120 j) Prizes amounting to P10,000 or less 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II080 k) Other Fixed and Determinable Gains, Profit and Loss 5% - 34%, 1998
5% - 33%, 1999
5% - 32%, 2000
II130 l) Partner's distributive share from the net income of the 5% - 34%, 1998
general professional partnerships 5% - 33%, 1999
5% - 32%, 2000
2. Corporate Income Tax
a) Domestic corporations
IC010 1) Ordinary domestic corporations on taxable income 34% - 1998
33% - 1999
32% - 2000
IC011 2) Non-Stock Non-profit Organization
IC020 3) Partnerships, no matter how created or organized, 34% - 1998
but not including general professional, partneships, 33% - 1999
on taxable net income 32% - 2000
IC021 4) General Professional Partnerships Exempt
IC030 5) Proprietary Educational Institutions and Hospitals 10%
34% - 1998
33% - 1999
32% - 2000
IC031 6) Non-stock, Non-profit Hospitals 10%
IC040 7) Government-owned or Controlled corporations, 34% - 1998
Agencies or Instrumentalities 33% - 1999
32% - 2000
IC041 8) National Government and Local Government Units Exempt
(For propriety activities except public utility business)
IC055 9) Minimum Corporte Income Tax (MCIT) 2%
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
December 31, 2004
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
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2. Tax on franchises
WB040 a) On electric utilities, gas and water supplies 2%
WB050 b) Tax on Franchises on radio and/or television 3%
broadcasting companies whose annual gross receipt of
the preceding year does not exceed P10,000,000
WB070 3. Tax on life insurance premiums 5%
WB080 4. Person exempt from VAT under Sec. 109(Z) 3%
WB090 5. Tax on overseas dispatch, message or conversation 10%
originating from the Philippines
6. Tax on banks and non-bank financial intermediaries
a) On interest, commissions and discounts paid to banks
and non-bank financial intermediaries arising out of
lending activities as well as financial leasing, on basis of
the remaining maturities of the instrument
WB301 1) Short term maturity (not in excess of 2yrs.) 5%
WB302 2) Medium term maturity (over 2yrs- 4yrs.) 3%
WB303 3) Long term maturity (over 4yrs- 7yrs.) 1%
WB304 4) Over 7 yrs. 0%
WB102 b) On dividends 0%
WB103 c) On royalties, rentals of property, real or personal, profits 5%
from exchange and all other gross income
7. Tax on finance companies
WB111 a) On interest, discounts and other items of gross income 5%
paid to finance companies and other financial
intermediaries not performing quasi- banking functions
b) On interest, commissions and discounts paid from their
loan transactions from finance companies as well as
financial leasing based on the remaining maturities of the
instruments
WB311 1) Short term maturity (not in excess of 2yrs.) 5%
WB312 2) Medium term maturity (over 2yrs- 4yrs.) 3%
WB313 3) Long term maturity (over 4yrs- 7yrs.) 1%
WB314 4) Over 7 yrs. 0%
8. Tax on agents of foreign insurance companies
WB120 a) Premium paid to insurance agents; not authorized 10%
WB121 b) Premium payments obtained directly w/ foreign 5%
companies; owner of the property
WB130 9. Percentage Tax on International Carriers 3%
10. Amusement taxes
WB140 a) cockpits 18%
WB150 b) cabarets, night or day clubs 18%
WB160 c) boxing exhibitions 10%
WB170 d) professional basketball games 15%
WB180 e) Jai-Alai & race tracks 30%
11. Tax on winnings and prizes paid by racetrack operators 4%, 10%
WB191 a) Government withholding agent 4%
WB192 b) Government withholding agent 10%
WB193 c) Private withholding agent 4%
WB194 d) Private withholding agent 10%
12. Tax on sale, barter or exchange of shares of stock
WB200 a) Listed and traded through the local stock exchange 1/2 of 1%
b) Sale or exchange through initial and public offering
WB201 1) not over 25% 4%
WB202 2) over 25% but not exceeding 33 1/3% 2%
WB203 3) over 33 1/3% 1%
V. EXCISE TAXES
A. Alcohol
XA010 1. Distilled spirits produced from the sap of nipa, coconut, P8.96/proof liter
cassava, camote or buri palm or from the juice, syrup or sugar
of the cane, provided such materials are produced
commercially in the country where they are processed into
distilled spirits.
XA020 2. Distilled spirits produced in a pot still or other similar primary P4.48/proof liter
distilling apparatus producing not more than one hundred (100)
liters a day; containing not more than fifty percent (50%) of
alcohol by volume.
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3. Distilled spirits from raw materials other than the sap of nipa,
coconut, cassava, camote, or buri palm or from the juice,
syrup, or sugar of the cane; the tax shall be levied in
accordance w/ the net retail price per bottle of 750 ml
volume capacity (excluding the excise tax & the VAT) as
follows:
XA031 a) less than P250 P84/proof liter
XA032 b) P250 up to P675 P168/proof liter
XA033 c) more than P675 P336/proof liter
XA040 4. Medicinal preparations, flavoring extracts and all other tax as distilled
preparations where distilled spirits form the chief ingredient spirits
5. Beer, lager beer, ale, porter and other fermented liquor except
tuba, basi, tapuy and similar domestic fermented liquors with
net retail price per liter of volume capacity (excluding
excise tax and VAT)
XA051 a) less than P14.50 P6.89/liter
XA052 b) P14.50 up to P22 P10.25/liter
XA053 c) more than P22 P13.61/liter
6. Sparkling wines/champagne regardless of proof if the net
retail price per bottle (excluding the excise tax and the VAT) is:
XA061 a) P500 or less P112/ liter of volume
capacity
XA062 b) more than P500 P336/liter of volume
capacity
XA070 7. Still wines containing 14% of alcohol by volume or less P13.44/liter of volume
capacity
XA080 8. Still wines containing more than 14% but not more than 25% P26.88/liter of volume
of alcohol by volume capacity
XA090 9. Fortified wines containing more than 25% of alcohol by volume tax as distilled
spirits
B. Tobacco
XT010 1. Smoking tobacco and other partially manufactured tobacco P0.75/kg
XT020 2. Chewing tobacco P0.60/kg
XT030 3. Cigars P1.12/cigar
XT040 4. Cigarettes packed by hand P0.40/pack
XT050 5. Cigarettes packed by machine, with net retail price (excluding P13.44/pack
the excise tax and the VAT) of more than P10 per pack
XT060 6. Cigarettes packed by machine, with net retail price (excluding P8.96/pack
the excise tax & the VAT) of more than P6.50 but does not
exceed P10 per pack
XT070 7. Cigarettes packed by machine, with net retail price P5.60/pack
(excluding the excise tax & the VAT) of P5 but does not
exceed P6.50 per pack
XT130 8. Cigarettes packed by machine, with net retail price P1.12/pack
(excluding the excise tax and the VAT) of less than P5 per
pack
XT080 9. Tobacco inspection fee for each thousand cigars P0.50
XT090 10. Tobacco inspection fee for each thousand cigarettes P0.10
XT100 11. Tobacco inspection fee per kg of leaf tobacco or fraction P0.02
thereof
XT110 12. Tobacco inspection fee per kg of scraps and other P0.03
manufactured tobacco products
XT120 13. Add'l imported blending tobacco inspection and monitoring fee leaf - 2 cent./kilo
partially manufacture
(scrap & strips) -
3 cent./kilo
C. Petroleum Products
XP010 1. Lubricating oils P4.50/L
XP020 2. Greases P4.50/kg
XP030 3. Processed gas P0.05/Liter of
volume capacity
XP040 4. Waxes and petrolatum P3.50/kg
XP050 5. Denatured alcohol used for motive power P0.05/L
XP060 6. Unleaded Premium Gasoline P4.35/L
XP070 7. Leaded Premium gasoline P5.35/L
XP080 8. Regular gasoline and other similar products of distillation P4.80/L
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XG063 19. Others with net manufacturer’s/importer’s selling price of over P112,000 plus 40% of the
P 1.1 million to P 2.1 million value in excess of
P1,100,000
XG064 20. Others with net manufacturer’s/importer’s selling price of over P512,000 plus 60% of the
P 2.1 million value in excess of
P2,100,000
XG100 21. Jewelry whether real or imitation, pearls, precious and 20%
semi-precious stones, and imitations thereof; goods made of or
ornamented mounted or fitted with precious metals or
imitations thereof or ivory; opera glasses and lorgnettes.
XG110 22. Perfumes and toilet waters 20%
XG120 23. Yachts and other vessels intended for pleasure or sports 20%
E. Mineral and Mineral Products
XM010 1. Coal and coke P10.00/mt
XM020 2. Non-metallic minerals and quarry resources 2%
XM030 3. Gold and chromite 2%
XM040 4. Copper and other metallic minerals 1%, 1 1/2%, 2%
XM050 5. Indigenous petroleum 3%
XM051 F. Locally extracted natural gas and liquefied natural gas 2%
VI. DOCUMENTARY STAMP TAXES
DS010 A. In General
DS100 B. Debentures and Certificate of Indebtedness P1.50 on each P200,
or fractional part
thereof
DS101 C. Original Issue of Shares of Stock P2.00 on each P200, or
fractional part thereof,
D. Sales, Agreements to Sell, Memoranda of Sales, Deliveries or Transfer P1.50 on each P200, or
of Due-Bills, Certificates of Obligation, or Shares or Certificates of Stock fractional part thereof
DS102 1. In case of stock with par value P1.50 / P 200 par value
DS125 2. In case of stock without par value 25% of DST paid on
original issue
DS103 E. Bonds, Debentures, Certificates of Stock or Indebtedness Issued P1.50 on each P200, or
in Foreign Countries fractional part thereof,
DS104 F. Certificates of Profits or Interest in Property or Accumulations P0.50 on each P200, or
fractional part thereof
DS105 G. Bank Checks, Drafts, Certificates of Deposit not Bearing Interest P1.50
and Other Instruments
DS106 H. All Bonds, Loan Agreements, Promissory Notes, Bills of P0.30 on each P200, or
Exchange, Drafts, Instruments and Securities Issued by the Gov't fractional part thereof
or Any of itsInstrumentalities, Deposit Substitute Debt Instruments,
Certificates Of Deposits Bearing Interest and Others Not Payable
on Sight or Demand
DS107 I. Acceptance of bill of exchange and others P0.30 on each P200, or
fractional part thereof
DS108 J. Foreign Bills of Exchange and Letters of Credit P0.30 on each P200, or
fractional part thereof
DS109 K. Life insurance policies P0.50 on each P200, or
fractional part thereof
of the amount of
premium collected
DS110 L. Policies of Insurance Upon Property P0.50 on each P4.00, or
fractional part thereof
DS111 M. Fidelity Bonds and Other Insurance Policies P0.50 on each P4.00, or
fractional part thereof
DS112 N. Policies of Annuities and Pre-Need Plans
1. On all policies of annuities, or other instrument whereby an P1.50 on each P200, or
annuity may be made, transferred or redeemed fractional part thereof
on annuity
2. On pre-need plans P0.50 on each P500, or
fractional part thereof
on pre-need plans
DS113 O. Indemnity bonds P0.30 on each P4.00, or
fractional part thereof
DS114 P. Certificates P15.00
DS115 Q. Warehouse Receipts P15.00
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DS116 R. Jai-alai, Horse Race Tickets , Lotto or Other Authorized Numbers P0.10, if the cost of the
Games ticket exceeds P1.00, an
additional tax of P0.10
on every P1.00, or
fractional part
thereof
DS117 S. Bills of Lading or Receipts P1.00 if the value of
such goods exceeds
P100 but does not exceed
P1,000; P10.00, if the
value exceeds P1,000
DS118 T. Proxies P15.00
DS119 U. Powers of attorney P5.00
DS120 V. Leases and Other Hiring Agreements P3.00 for the first
P2,000,or fractional
part thereof, & an addt'l
P1.00 for every P1,000
or fractional part
thereof in excess of the
first P2,000 for each
year of the term of the
contract or argreement
DS121 W. Mortgages, Pledges & Deeds of Trust P20.00 when the amount
secured does not exceed
P5,000; P10.00 on each
P5,000, or fractional
part thereof in excess
of P5,000
DS122 X. Deeds of Sale and Conveyances of Real Property P15.00 when the
consideration does not
exceed P1,000.00
for each additional
thousand pesos or a
fractional part thereof
in excess of P1,000 - P15
Y. Charter Parties and Similar Instruments if gross tonnage is:
DS130 1. 1,000 tons and below 1st 6 months P 500 in
excess + P 50
DS131 2. 1,001 to 10,000 tons 1st 6 months P 1,000 in
excess + P 100
DS132 3 over than 10,000 tons 1st 6 months P 1,500 in
excess + P 150
DS124 Z. Assignments and Renewals of Certain Instruments same as orig.
instrument
VII. OTHER TAXES UNDER SPECIAL LAWS
OT010 A. Philippine Amusement and Gaming Corporation (PAGCOR) 5%
OT012 B. Others (Please specify Special Law) -
VII. MISCELLANEOUS TAXES/OTHER REVENUE SOURCES
A. Tax Amnesty on Income Tax
MC010 1. Individual taxpayers -
MC020 2. Corporate taxpayers -
MC030 B. Compromise Payments on Delinquent Accounts and Disputed 10%, 40%
Assessments
MC031 C. Deficiency Tax -
D. Miscellaneous Taxes / Other Revenue Sources
MC032 1. All revenues collected through the Voluntary Assessment
Program: Income Tax, Improperly Accumulated Earnings Tax,
Value-Added Tax, Percentage Tax, Excise Tax, Documentary
Stamp Tax, Withholding Tax
2. All revenues collected through the Voluntary Assessment
and Abatement Program (VAAP):
MC033 a) Income Taxes
MC034 b) Value-Added Taxes
MC035 c) Excise Taxes
E. Other Revenue Sources
MC040 1. Income from forfeited properties -
MC050 2. Proceeds from resale of real estate taken for taxes -
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
December 31, 2004
MC060 F. Energy Tax on Excess Electric Power Consumption P0.10 per kilowatt-hour
in excess of 650
kilowatt-hours
P35.00 plus P0.20 per
kilowatt-hour in excess
of 1,000 kilowatt-
hours
P135.00 plus P0.35 per
kilo-watt hour in excess
of 1,500 kilowatt-hour
G. On the revenue collected through the Expanded Voluntary
Assessment and Abatement Program
MC070 1. Withholding Tax on Compensation
MC071 2. Expanded Withholding Tax
MC072 3. Final Withholding Tax (in general)
MC073 4. Withholding Tax on Banks & Other Financial Institutions
MC074 5. Withholding Tax on Fringe Benefits
MC075 6. Withholding Tax - PT on Winnings & Prizes
MC076 7. Withholding Tax on Sale/Transfer/Barter or Other Disposition
of Real Property Classified as Capital Asset
MC077 8. Capital Gains Tax on Sale/Transfer/Barter or Other Disposition
of Real Property Classified as Capital Asset
MC078 9. Capital Gains Tax on Sale/Transfer/Barter or Other Disposition
of Shares of Stock Not Traded Through the Local Stock
Exchange
MC079 10. Improperly Accumulated Earnings Tax
MC080 11. Percentage Tax (Quarterly)
MC081 12. Percentage Tax (Monthly)
MC082 13. Value-Added Tax and Other Percentage Tax Withheld
MC083 14. Percentage Tax - Stocks (IPO)
MC084 15. Percentage Tax - Stocks
MC085 16. Estate Tax
MC086 17. Donor's Tax
MC087 18. Documentary Stamp Tax
MC088 19. Tax Under Special Laws
MC089 20. Accrued Penalties
MC090 H. TIN Card Fees -
MC100 I. Centennial Voluntary Payment
MC180 J. Registration fee for VAT/non-VAT taxpayers P 500.00/ year
MC190 K. Travel Taxes P 2,700 for
1st class passage
P 1,620 for
economy class passage
MC200 L. Other Miscellaneous Taxes -
MC210 M. Advance payment of Value Added Tax on the Sale of Refined
Sugar
MC220 N. Advance payment of Value Added Tax on Privilege Store
MC230 O. Advance payment of Income Tax on Privilege Store
MC240 P. Advance payment of Percentage Tax on Privilege Store
Q. Third Party Information Program
MC250 1. Income Tax
MC251 2. Value-Added Tax
MC252 3. Excise-Ad Valorem
MC253 4. Excise-Specific
MC254 5. Withholding Tax-Compensation
MC255 6. Withholding Tax-Expanded
MC256 7. Withholding Tax-Final
MC257 8. Withholding Tax-Banks and Other Financial Institution
MC258 9. Withholding Tax – Fringe Benefits
MC259 10. Withholding Tax – PT on Winnings and Prizes
MC260 11. Withholding Tax – Others (One-time transaction not subject to
capital gains tax) [Sale/transfer or exchange of real properties
other than capital assets]
MC261 12. Withholding Tax – VAT and Other Percentage Taxes
MC262 13. Capital Gains Tax – Real Property (Sales, Exchange or Other
Disposition of Real Property Classified as Capital Asset)
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HANDBOOK ON ALPHANUMERIC TAX CODES (ATC) OF REVENUE SOURCES
December 31, 2004
MC263 14. Capital Gains Tax – Stocks (Sales, Exchange or Other Disposition
of Shares of Stock)
MC264 15. Improperly Accumulated Earnings Tax
MC265 16. Percentage Tax – Quarterly
MC266 17. Percentage Tax – Monthly
MC267 18. Percentage Tax – Stock (IPO)
MC268 19. Percentage Tax – Stocks
MC269 20. Estate Tax
MC270 21. Donor’s Tax
MC271 22. Documentary Stamp Tax
MC272 23. Tax under Special Laws
MC273 24. Accrued Penalties
MC280 R. Advance Payment of Value-Added Tax on Sale of Flour*
VIII. FINES AND PENALTIES
FP010 A. On Tax on Income 25%; 50%
FP020 B. On Tax on Transfer of Property 25%; 50%
FP030 C. On Value-Added Tax 25%; 50%
FP040 D. On Monthly Other Percentage Taxes 25%; 50%
FP041 E. On Quartely Other Percentage Taxes 25%; 50%
FP042 F. On Stock Transaction 25%; 50%
FP050 G. On Excise Taxes 25%; 50%
FP051 H. On Excise Specific 25%; 50%
FP060 I. On Documentary Stamp taxes 25%; 50%
FP070 J. On Miscellaneous Taxes 25%; 50%
FP071 K. On Energy Tax 25%; 50%
FP080 L. Penalties imposed on public officers Fine of not less than
P50,000 but not more
than P100,000 & suffer
imprisonment of not less
than 10 years but not
more than 15 years &
shall likewise suffer an
additional penalty of
perpetual disqualifica-
tion to hold public office,
to vote, & to participate
in any public election
FP090 L. Other Fines and Penalties 25%; 50%
FP100 M. On Capital Gains 25%; 50%
FP110 N. On Compensation 25%; 50%
FP120 O. On Final Withholding Tax 25%; 50%
FP130 P. On Expanded Withholding Tax 25%; 50%
Q. Government Money Payments
FP140 1. Quarterly 25%; 50%
FP141 2. Monthly 25%; 50%
FP150 R. Gross Receipts Tax 25%; 50%
FP160 S. Estate Tax 25%; 50%
FP170 T. Donors Tax 25%; 50%
FP180 U. Withholding on Real Property/Motor Vehicles not subject to 25%; 50%
Capital Gains
FP190 V. Registration Fee 25%; 50%
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