WI 010 WC 010 Professional/Talent Fees paid to juridical 10% persons/individuals (CPAs, lawyers, etc) WI 020 Professional entertainers: 10% If the current year’s gross income does not exceed P720,000.00 WI 021 If the current years gross income exceeds 20% P 720,000.00 WI 030 Professional athletes: 10% If the current year’s gross income does not exceed P720,000.00 WI 031 If the current years gross income exceeds 20% P 720,000.00 WI 040 Movie, stage, radio, television and musical directors 10% If the current year’s gross income does not exceed P720,000.00 If the current years gross income exceeds 20% WI 041 P 720,000.00 WI 050 Management and technical consultants 10% WI 060 Business and Bookkeeping Agents and Agencies 10 % WI 070 Insurance Agents and Insurance Adjusters 10 % WI 080 Other recipient of talent fees 10% If the current year’s gross income does not exceed P720,000.00 If the current years gross income exceeds 20% WI 081 P 720,000.00 WI 090 Fees of Directors Who are not Employee of the 20 % Company WI 100 WC 100 Rentals : Real/personal properties, poles, 5% 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 WI 110 WC 110 Cinematographic film rentals 5% W1 120 WC 120 Prime Contractors/sub-contractors 2% WI 130 Income distribution to beneficiaries of estates and 15% trusts WI 140 WC 140 Gross commission or service fees of custom, 10 % Insurance, stock, real estate, immigration and Commercial brokers and fees of agents of professional entertainer WI 141 Payments to Medical Practitioners Through a Duly 10 % Registered Professional Partnership WI 151 Payments for medical/dental/veterinary services 10% Thru hospitals/clinics/health maintenance Organizations, including direct payments to Service providers WI 152 Payments to partners of general professional 10% Partnerships WI 156 WC 156 Payments made by Credit Cards Companies to 1% Juridical Persons of ½ WI 157 WC 157 Payments made by Government Offices on their 2% 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: WI 158 WC 158 • Goods 1% WI 160 WC 160 • Services 2% WI 159 Additional Payments to Government Personnel 15 % From Importers, Shipping and Airline Companies or Their Agents for overtime importers services WI 515 WC 515 Commission, rebates, discounts & other similar 10% Considerations paid/granted to independent and Exclusive distributors, medical/technical & sales Representatives & marketing agents & sub-agents Of multi-level marketing companies WI 530 Gross payments to embalmers by funeral 1% Companies WI 535 WC 535 Payments made by pre-need companies to 1% Funeral parlors WI 540 WC 540 Tolling fee paid to refineries 5% WI 610 WC 610 Income payments made to suppliers of 1% agricultural products WI 630 WC 630 Income payments on purchases of minerals, 1% Mineral products and quarry resources