LIQUIDATION REPORT

DEPARTMENT OF EDUCATION No.:

Division of Rizal Date:
District RODRIGUEZ II Responsibility Center
Name of School Codes:

PARTICULARS AMOUNT

To liquidate _____________________ Cash Advance for the purchase of

Office& ICT Supplies, Cleaning Materials, and Payment of Bills,
in the amount of ₱ 80,000.00

Total Amount Spent ₱ 80,000.00

Amount of Cash Advance per Check No.
Amount refunded under OR No.
Amount to be Reimbursed
A. Certified: Correctness of the
above data
₱ 80,000.00
₱ -
B. Certified: Purpose of travel cash C. Certified: Supporting
advance duly accomplished documents complete & proper

NAME & SIGNATURE MELBA M. MARQUEZ ATTY. FILIPINO F. MENDOZA

School Head Administrative Assistant III Division Accountant
 Entity Name: DEPARTMENT OF EDUCATION Name of Accountable Officer:

Division: DIVISION OF RIZAL Official Designation:

Municipality: RODRIGUEZ II Station:

Fund Cluster: 01- Regular Fund Register No. :

Sheet No. : 1 OF 1

CHECK DISBURSEMENT REGISTER

Advances for
Operating Expenses BREAKDOWN OF PAYMENTS
(19901010)
Amount OTHERS
Date DV No. Check No. Payee Office
Due to BIR Supplies
Other Supplies Transportation
Cash Expenses and Materials and Delivery UACS Object
Payments Balance Account Description Amount
Advance Expenses Expenses Code
(2020101000) (5020301002) (5020399000) (5029904000)
19-Apr-21 Name of School Head 139,000.00 139,000.00
20-Apr-21 202104001 00001 Pililla Water District 46,000.00 93,000.00 2,503.77 Water Expenses 5020401000 48,503.77
21-Apr-21 202104002 00002 Name of Janitor 46,350.00 46,650.00 2,623.58 Security Services 5021203000 48,973.58
22-Apr-21 202104003 00003 Name of Guard 46,650.00 - 2,640.57 49,290.57 Janitorial Services 5021202000 -
Postage and Courier
30-Apr-21 202104004 00004 School Head (Reimbursement) - - - 5020501000 -
Expenses
- Other General Services 5021299099 -
30-Apr-21 202104005 00005 Name of Supplier - - - - ICT Office Supplies 5020301001 -
-
Total 139,000.00 139,000.00 7,767.92 49,290.57 - - 97,477.35

Recapitulation
UACS Object
Account Description Code

Office Supplies Expenses 5020301002 49,290.57

Transportation and
5029904000 -
Delivery Expenses
Water Expenses 5020401000 48,503.77
Security Services 5021203000 48,973.58
Janitorial Services 5021202000 -
Postage and Courier
5020501000 -
Expenses
Other General Services 5021299099 -
ICT Office Supplies 5020301001 -
-

Total 146,767.92

The total of the ‘Advances for Operating Expenses – Payments’ column must always be equal to the sum of the totals of the ‘Breakdown of
Payments’ columns.

CERTIFIED CORRECT: CERTIFIED: SUPPORTING DOCUMENTS COMPLETE APPROVED:

AND PROPER

MELBA M. MARQUEZ ATTY. FILIPINO F. MENDOZA

Name of School Head Administrative Assistant III Accountant III

mjbitong2021
 Appendix 32

DEPARTMENT OF EDUCATION Fund Cluster : 01101101

DIVISION OF RIZAL Date: August 13, 2021

DISBURSEMENT VOUCHER DV No.: MOOE202108012

Mode of X MDS Check Commercial Check ADA Others (Please specify)

Payment
_________________
TIN/Employee No.: ORS/BURS No.:
Payee GELO AND URI MERCHANDISING

Address Burgos, Rodriguez, Rizal

Responsibility
Particulars MFO/PAP Amount
Center

Payment of Covid related supplies purchased for the P

Secondary 310400100003000 30,200.00
ue of office, teachers and students of Mascap Elementary
School as per supporting documents in the amount of ……

Gross Amount 30,816.33

W/tax 1% 308.16
1% 308.16
Amount Due P 30,200.00
A. Certified: Expenses/Cash Advance necessary, lawful and incurred under my direct supervision.

MADONNA C. EVANGELIO
School Head
B. Accounting Entry:
Account Title UACS Code Debit Credit
Other Supplies and Materials Expenses 5020399000 30,816.33

Due to BIR 2020101000 616.33

Cash - Nat'l Treasury MDS 1010404000 30,200.00
C. Certified: D. Approved for Payment
X Cash available
Subject to Authority to Debit Account (when applicable)
Supporting documents complete and amount claimed
proper

MADONNA C. EVANGELIO
School Head
E. Receipt of Payment JEV No.
Check/ Date : Bank Name & Account
ADA No. : Number:
Signature : Date : Printed Name: Date

Official Receipt No. & Date/Other Documents

DOR-FIN-F-001 Rev. 00 November 15, 2018

Not to be reproduced or photocopied without prior authorization of SDO Rizal.
 Appendix 32

DEPARTMENT OF EDUCATION Fund Cluster : 01101101

DIVISION OF RIZAL Date: August 13, 2021

DISBURSEMENT VOUCHER DV No.: MOOE202108011

Mode of X MDS Check Commercial Check ADA Others (Please specify)

Payment
_________________
TIN/Employee No.: ORS/BURS No.:
Payee SCC TRADING

Address Burgos, Rodriguez, Rizal

Responsibility
Particulars MFO/PAP Amount
Center

Payment of Covid related supplies purchased for the P

Secondary 310400100003000 42,000.00
ue of office, teachers and students of Mascap Elementary
School as per supporting documents in the amount of ……

Gross Amount 42,857.14

W/tax 1% 428.57
1% 428.57
Amount Due P 42,000.00
A. Certified: Expenses/Cash Advance necessary, lawful and incurred under my direct supervision.

MADONNA C. EVANGELIO
School Head
B. Accounting Entry:
Account Title UACS Code Debit Credit
Other Supplies and Materials Expenses 5020399000 42,857.14

Due to BIR 2020101000 857.14

Cash - Nat'l Treasury MDS 1010404000 42,000.00
C. Certified: D. Approved for Payment
X Cash available
Subject to Authority to Debit Account (when applicable)
Supporting documents complete and amount claimed
proper

MADONNA C. EVANGELIO
School Head
E. Receipt of Payment JEV No.
Check/ Date : Bank Name & Account
ADA No. : Number:
Signature : Date : Printed Name: Date

Official Receipt No. & Date/Other Documents

DOR-FIN-F-001 Rev. 00 November 15, 2018

Not to be reproduced or photocopied without prior authorization of SDO Rizal.
 Appendix 32

DEPARTMENT OF EDUCATION Fund Cluster : 01101101

DIVISION OF RIZAL Date: April 25, 2021

DISBURSEMENT VOUCHER DV No.: MOOE202104001

Mode of X MDS Check Commercial Check ADA Others (Please specify)

Payment
_________________
TIN/Employee No.: ORS/BURS No.:
Payee JEE CATV INC.

Address Taytay, Rizal

Responsibility
Particulars MFO/PAP Amount
Center

Payment of Internet Bill for March 20-April 20, 2021 P

Secondary 310400100003000 1,455.00
of Manggahan Elementary School as per supporting
documents in the amount of ……

Gross Amount
W/tax 1%
1%
Amount Due P 1,455.00
A. Certified: Expenses/Cash Advance necessary, lawful and incurred under my direct supervision.

name of school head

School Head
B. Accounting Entry:
Account Title UACS Code Debit Credit
Semi-expendable Office Equipment 5020321002

Due to BIR 2020101000

Cash - Nat'l Treasury MDS 1010404000
C. Certified: D. Approved for Payment
X Cash available
Subject to Authority to Debit Account (when applicable)
Supporting documents complete and amount claimed
proper

Signature Signature

Printed
Name Printed Name
Position Administrative Assistant III Position School Head
Date April 25, 2021 Date April 25, 2021
E. Receipt of Payment JEV No.
Check/ Date : Bank Name & Account
ADA No. : Number:
Date : Printed Name: Date
Signature :
Official Receipt No. & Date/Other Documents

DOR-FIN-F-001 Rev. 00 November 15, 2018

Not to be reproduced or photocopied without prior authorization of SDO Rizal.
 Entity Name: DEPARTMENT OF EDUCATION Name of Accountable Officer: HIYAMINE D. DELOS SANTOS
Division: DIVISION OF RIZAL Official Designation: Teacher-in-Charge
Municipality: RODRIGUEZ II Station: Southville 8C ES
Fund Cluster: 01- Regular Fund Register No. : 020-2022-03-03

Sheet No. : 1 OF 1

CHECK DISBURSEMENT REGISTER

Advances for
Operating Expenses BREAKDOWN OF PAYMENTS
(19901010)
Amount OTHERS
Date DV No. Check No. Payee Office
Due to BIR Supplies
Other Supplies Transportation
Cash Expenses and Materials and Delivery UACS Object
Advance
Payments Balance Account Description
Code Amount
Expenses Expenses
(2020101000) (5020301002) (5020399000) (5029904000)
March 9, 2022 HIYASMINE D. DELOS SANTOS 59,850.00 59,850.00
March 23, 2022 2022-03-073 0377769 GAKKEN PHILIPPINES INC 40,000.00 19,850.00 800.00 - - - 40,800.00
BBROTHERS OFFICE & SCHOOL
March 31, 2022 2022-03-070 0377770 19,850.00 - 397.00 - - - 20,247.00
SUPPLIES TRADING
LIMAC OFFICE & SCHOOL
March 31, 2022 2022-03-071 0377771 - - - - - - -
SUPPLIES TRADING
ST. BARAQUEL NON-
March 31, 2022 2022-03-071 0377772 SPECIALIZED WHOLESALE - - - - - - -
TRADING
NAG HARDWARE &
March 31, 2022 2022-03-071 0377773 - - - - - -
CONSTRUCTION SUPPLIES
- - - - - -
-
Total 59,850.00 59,850.00 1,197.00 - - - 61,047.00

Recapitulation
UACS Object
Account Description Code

Other Supplies and

5020399000 -
Materials Expenses
Office Supplies Expenses 5020301002 -
Water Expenses 5020401000 -
Security Services 5021203000 -
Janitorial Services 5021202000 -
Postage and Courier
5020501000 -
Expenses
Other General Services 5021299099 -
R&M - School Buildings 5021304002 -
61,047.00

Total -

The total of the ‘Advances for Operating Expenses – Payments’ column must always be equal to the sum of the totals of the ‘Breakdown of
Payments’ columns.

CERTIFIED CORRECT: CERTIFIED: SUPPORTING DOCUMENTS COMPLETE APPROVED:

AND PROPER

HIYASMINE D. DELOS SANTOS MELBA M. MARQUEZ ATTY. FILIPINO F. MENDOZA

Name of School Head Administrative Assistant III Accountant III

mjbitong2021
 Entity Name: DEPARTMENT OF EDUCATION Name of Accountable Officer: MA. LEONORA N. ADRIANO
Division: DIVISION OF RIZAL Official Designation: PRINCIPAL III
Municipality: RODRIGUEZ II Station: KASIGLAHAN VILLAGE ES
Fund Cluster: 01- Regular Fund Register No. : 020-2022-09-09

Sheet No. : 1 OF 1

CHECK DISBURSEMENT REGISTER

Advances for
Operating Expenses BREAKDOWN OF PAYMENTS
(19901010)
Amount OTHERS
Date DV No. Check No. Payee Office
Due to BIR Supplies
Other Supplies Transportation
Cash Expenses and Materials and Delivery UACS Object
Advance
Payments Balance Account Description
Code
Amount
Expenses Expenses
(2020101000) (5020301002) (5020399000) (5029904000)

Sept. 7, 2022 MA. LEONORA N. ADRIANO 406,000.00 406,000.00

LIMAC SCHOOL AND OFFICE
377570 305,850.67 100,149.33 17,312.30 323,162.97 - -
SUPPLIES
YCE SCHOOL SUPPLIES AND
44,756.31 55,393.02 913.40 45,669.71 - -
EQUIPMENT TRADING
NAG HARDWARE &
15,938.22 39,454.80 325.26 - R&M - School Buildings 5021304002 16,263.48
CONSTRUCTION SUPPLIES
IRENE HARDWARE &
39,454.80 805.20 - R&M - School Buildings 5021304002 40,260.00
CONSTRUCTION SUPPLIES
- -
- - - - - -
-
Total 406,000.00 406,000.00 19,356.16 368,832.68 - - 56,523.48

Recapitulation
UACS Object
Account Description Code

Other Supplies and

5020399000 -
Materials Expenses
Office Supplies Expenses 5020301002 368,832.68
Water Expenses 5020401000 *+
Security Services 5021203000 -
Janitorial Services 5021202000 -
Postage and Courier
5020501000 -
Expenses
Other General Services 5021299099 -
R&M - School Buildings 5021304002 56,523.48
-

Total 425,356.16

The total of the ‘Advances for Operating Expenses – Payments’ column must always be equal to the sum of the totals of the ‘Breakdown of
Payments’ columns.

CERTIFIED CORRECT: CERTIFIED: SUPPORTING DOCUMENTS COMPLETE APPROVED:

AND PROPER

MA. LEONORA N. ADRIANO MELBA M. MARQUEZ ATTY. FILIPINO F. MENDOZA

Name of School Head Administrative Assistant III Accountant III

mjbitong2021
 Entity Name: DEPARTMENT OF EDUCATION Name of Accountable Officer: SCHOOL HEAD
Division: DIVISION OF RIZAL Official Designation: SCHOOL HEAD
Municipality: RODRIGUEZ Station:

Fund Cluster: 01- Regular Fund Register No. :

Sheet No. : 1 OF 1

CHECK DISBURSEMENT REGISTER

Advances for
Operating Expenses BREAKDOWN OF PAYMENTS
(19901010)
Amount OTHERS
Date DV No. Check No. Payee Office
Due to BIR Supplies
Other Supplies Transportation
Cash Expenses and Materials and Delivery UACS Object
Payments Balance Account Description Amount
Advance Expenses Expenses Code
(2020101000) (5020301002) (5020399000) (5029904000)
19-Apr-21 Name of School Head 54,000.00 54,000.00
20-Apr-21 202104001 00001 Pililla Water District 5,880.00 48,120.00 120.00 Water Expenses 5020401000 6,000.00
21-Apr-21 202104002 00002 Name of Janitor 7,000.00 41,120.00 Security Services 5021203000 7,000.00
22-Apr-21 202104003 00003 Name of Guard 6,000.00 35,120.00 Janitorial Services 5021202000 6,000.00
Postage and Courier
30-Apr-21 202104004 00004 School Head (Reimbursement) 3,000.00 32,120.00 1,000.00 5020501000 450.00
Expenses
32,120.00 Other General Services 5021299099 1,550.00
30-Apr-21 202104005 00005 Name of Supplier 32,120.00 - 1,338.33 25,000.00 ICT Office Supplies 5020301001 8,458.33
-
Total 54,000.00 54,000.00 1,458.33 25,000.00 - 1,000.00 29,458.33

Recapitulation
UACS Object
Account Description Code

Office Supplies Expenses 5020301002 25,000.00

Transportation and
5029904000 1,000.00
Delivery Expenses
Water Expenses 5020401000 6,000.00
Security Services 5021203000 7,000.00
Janitorial Services 5021202000 6,000.00
Postage and Courier
5020501000 450.00
Expenses
Other General Services 5021299099 1,550.00
ICT Office Supplies 5020301001 8,458.33
-

Total 55,458.33

The total of the ‘Advances for Operating Expenses – Payments’ column must always be equal to the sum of the totals of the ‘Breakdown of
Payments’ columns.

PREPARED BY: CERTIFIED CORRECT: CERTIFIED: SUPPORTING DOCUMENTS COMPLETE APPROVED:

AND PROPER

MELBA M. MARQUEZ ATTY. FILIPINO F. MENDOZA

Administrative Assistant III Name of School Head Administrative Assistant III Accountant III

mjbitong2021
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons for WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Private Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130