ASIAN INSTITUTE OF TAXATION

EXPANDED WITHHOLDING TAX (CREDITABLE)

RR2-98 RR14-02 RR17-03 RR30-03 RR 8-05 RR2-09 RR6-09 RR10-09 RR 14-12 RR10-13 RR11-14 Current
Jan '98 Oct '02 Jun '03 Jan '04 Feb '05 Feb '09 Jun '09 Dec '09 Nov 7 '12 1-Jun-13 Dec5 '14
A Professional fees, talent fees, etc for services rendered by individuals 10% 10/15% 10/15%
Real Estate Service Practitioners who passed PRC licensure 10/15% 10/15%
B Professional fees, talent fees, etc for services rendered by juridical persons 5% 10/15% 10/15%
C Rentals
Real Property 5% 5% 5%
Personal Property (P10,000 threshold) 5% 5% 5%
D Cinematographic film rentals and other payments 5% 5%
E Income payments to certain Contractors 1% 2% 2% 2% 2%
F Income Distribution to the Beneficiaries 15% 15%
G Income payments to Brokers and agents of professional entertainers 5% 10% 10% 10%
Real Estate Service Practitioners who did not pass PRC licensure 10% 10
H Income payments to Partners of General Professional Partnership 10% 10/15% 10/15%
I Professional Fees paid to Medical Practitioners 10% 10% 10% 10/15% 10/15%
J Sale, exchange or transfer of real property other than capital assets
Exempt under SEC 2.57.5 of RR2-98 Exempt Exempt
Gross Selling Price of P500,000 or less 1.5% 1.5%
Gross Selling Price of more than P500,000 but not more than P2M 3% 3%
Gross Selling Price of more than P2M 5% 5%
Gross Selling Price of not habitually engaged in real estate business 6% 6%
K Additional income payments to government personnel from importers,
shipping and airline companies, or their agents 15% 15%
L Certain income payments made by Credit Card Companies 0.5% 0.50%
M Income payments made by the top 5,000 corps (now top 20,000 corps RR 14-08)
to local supplier of goods 1% 1%
to local suppliers of services 2% 2%
N Income payments by government
to local supplier of goods 1% 2% 2% 1% 1%
to local supplier of services 2% 2% 2%
O Commissions of exclusive distributor, medical/technical/sales reps/agents of
multi-level marketing companies 10% 10% 10%
P Tolling fees paid to refineries 5% 5%
Q Payments made by pre-need companies to funeral parlor 1% 1%
R Payments made to embalmers 1% 1%
S Sale of suppliers of agricultural products (deferred by RR3-04; >300,000 by RR6-09) 1% 1% 1% 1%
T Income payments on purchases of minerals, mineral products/quarry resources 1% 1%
U Meralco Refund : Active contracts/Terminated Contracts 25/32% 25/32%
Meralco Refund on interest on meter deposit: residential/non-residential 10/10% 10/10%
V Meralco interest income on the refund paid: residential/non-residential 10/20% 10/20%
W Income payments made by the top 5,000 individuals
to local supplier of goods 1% 1%
to local suppliers of services 2% 2%
X Income Payment to Political Parties 5% 5%
Y Interest Income derived from any other instruments not within the coverage of deposit substitute 20% 20%
Z Income payments to Real Estate Investment Trust (REIT) 1% 1%
AA Income payments on locally produced raw sugar 1% 1%
Asian Institute of Taxation Updated June 2013 by ECA