ASIAN INSTITUTE OF TAXATION

CONTRACTORS AND BROKERS

EXPANDED WITHOLDING TAX

RR 2-98 RR 14-02 RR 17-03

Jan '98 Oct '02 Sep '03 Current

E. CERTAIN CONTRACTORS
1. General engineering contractors on 1% 2% 2% 2%
a. Reclamation works h. Pipelines
b. Railroads i. Land leveling
c. Highways, streets and roads j. Excavating
d. Tunnels k. Trenching
e. Airports and airways l. Paving
f. Waste reduction plants m. Surfacing work
g. Bridges, overpasses, underpasses
2. General Building contractors 1% 2% 2% 2%
3. Specialty Contractors 1% 2% 2% 2%
4. Other Contractors 1% 2% 2% 2%
a. Filing, demolition, salvage, work contractors j. independent producers of "jingles"
b. Operators of dockyards k. Labor recruiting agencies
c. Installer of waste syatem, gas / electric light, heat/power l. Installer of elevators/central airconditioning units
d. Operators computes machines, machineries/ maintenance
e. Transporation contractors if P2,000/month or more m. Persons engaged in the sale of computer services
f. Printers, bookbinders, lithographers and publishers n. Persons engaged in landscaping services
g. Messengerial, janitorial, detective/security agencies o. Persons engaged in collection/disposal of garbage
I. Independent producers of TV, radio & stage shows p. TV/Radio station operators on sale of airtime
q. TV/Radio blocktimers on sale of commercial spots
G. CERTAIN BROKERS AND AGENTS 5% 10% 10% 10%
1 Custom Brokers
2 Insurance Brokers
3 Real Estate Brokers
4 Commercial Brokers
5 Agents of Professional Entertainers
L. CARD COMPANIESERTAIN INCOME PAYMENT OF CREDIT 0.05% 0.05%
Prepared by: ESTELITA C. AGUIRRE