WC

010
WC
011
WC
050
WC
051

PROFL TALENT FEE PD TO JURIDICL (GROSS INC <=

720,000)

10.
0

PROFL TALENT FEE PD TO JURIDICL (GROSS INC >

720,000)

15.
0

MANAGEMENT AND TECHNICAL CONSULTANTS (GROSS

INC <= 720,000)

10.
0

MANAGEMENT AND TECHNICAL CONSULTANTS (GROSS

INC > 720,000)

15.
0

RENTALS (CORP.)

5.0

CINEM. FILM RENTALS (CORP.)

5.0

CONTRACTORS (CORPORATE)

2.0

AMOUNTS PAID TO CERTAIN BROKERS AND AGENTS

(CORP.)

10.
0

CREDIT CREDIT CARD COMPANIES

0.5

PYMT BY GOVT TO LOCAL/RSDNT SUPPLIER(CORPSERVICES)

2.0

INC PYMTS MADE BY TOP 20,000 CORP TO LOCAL SUPP

OF GOODS (CORP.)

1.0

WC
100
WC
110
WC
120
WC
140
WC
156
WC
157
WC
158

WC
160
WC
515
WC
535

INC PYMTS MADE BY TOP 20,000 CORP TO LOCAL SUPP.

OF SVCS (CORP.)

2.0

COMM OF INDPNT AND/OR EXCL SALES REP,MKTG

AGENTS(CORP)

10.
0

PYMTS MADE BY PRE-NEED CO. TO FUNERAL

PARLORS(CORP)

1.0

TOLLING FEE PAID TO REFINERIES(CORPORATE)

5.0

PYMTS MADE TO SUPPLIERS OF AGRICULTURAL

PRODUCTS(CORP)

1.0

PYMTS ON PURCH-MINERALS,MINERAL PROD,QUARRY

RESRCS(CORP)

5.0

INCME PYMT ON PURCH OF GOLD BYBSPTO

GOLDMINRS RA7076

5.0

PYMT BY GOVT TO LOCAL/RSDNT SUPPLIER(CORPGOODS)

1.0

WITHHOLDING ON GROSS AMOUNT OF REFUND TO

MERALCO CUSTOMERS

25.
0

WITHHOLDING ON GROSS AMT OF REF TO MERALCO

CUS-TERMINATED

32.
0

GROS OF INT RFUND OF MTER DPOSIT RESIDNTL

ELECT>200KW MER

10.
0

GROS OF INT RFUND OF MTER DPOSIT NONRES

ELECT>200KW MER

10.
0

WC
540
WC
610
WC
630
WC
632
WC
640
WC
650
WC
651
WC
660
WC

661
WC
662
WC
663

GROS OF INT RFUND OF MTER DPOSIT RESIDNTL

ELECT>200KW DU

10.
0

GROS OF INT RFUND OF MTER DPOSIT NONRES

ELECT>200KW DU

20.
0

PROFLS, LAWYERS,CPAS, ENGR (GROSS INC <= 720,000)

10.
0

PROFLS, LAWYERS,CPAS, ENGR (GROSS INC > 720,000)

15.
0

PROF ENTRTNR-IF CURR YR GROSS INC DOESNT

EXCEED P720,000 (CORP.)

10.
0

PROF ENTRTAINRS-IF CURRENT YR GROSS INC

EXCEEDS P720,000 (CORP.)

10.
0

PROF ENTRTAINRS-IF CURRENT YR GROSS INC

EXCEEDS P720,000 (CORP.)

5.0

PROF ATH-IF CURR YR GROSS INC DOESNT EXCEED

P720,000 (CORP.)

10.
0

PROF ATHLETES-IF CURRENT YR GROSS INC EXCEEDS

P720,000 (CORP.)

10.
0

PROF ATHLETES-IF CURRENT YR GROSS INC EXCEEDS

P720,000 (CORP.)

5.0

MOVIE,STAGE,ETC-IF CURR YR GROSS INC DOESNT

EXCEED P720T (CORP.)

10.
0

WI0
10
WI0
11
WI0
20
WI0
21
WI0
21
WI0
30
WI0
31
WI0
31
WI0
40

WI0
41
WI0
41
WI0
50
WI0
51
WI0
60
WI0
61
WI0
70
WI0
71
WI0
80
WI0
81
WI0
81
WI0

MOVIE,STAGE,ETC-IF CURRENT YR GROSS INC

EXCEEDS P720,000 (CORP.)

10.
0

MOVIE,STAGE,ETC-IF CURRENT YR GROSS INC

EXCEEDS P720,000 (CORP.)

5.0

MANAGEMENT AND TECHNICAL CONSULTANTS (GROSS

INC <= 720,000)

10.
0

MANAGEMENT AND TECHNICAL CONSULTANTS (GROSS

INC >720,000)

15.
0

BUSINESS AND BOOKKEEPING AGENTS (GROSS INC <=

720,000)

10.
0

BUSINESS AND BOOKKEEPING AGENTS (GROSS INC >

720,000)

15.
0

INSURANCE AGENTS AND ADJUSTERS (GROSS INC <=

720,000)

10.
0

INSURANCE AGENTS AND ADJUSTERS (GROSS INC >

720,000)

15.
0

OTHER RCPNT OF TF-IF CURR YR GROSS INC DSNT

EXCEED P720T (CORP.)

10.
0

OTHER RCPNT OF TF-IF CURR YR GROSS INC EXCEEDS

P720,000 (CORP.)

10.
0

OTHER RCPNT OF TF-IF CURR YR GROSS INC EXCEEDS

P720,000 (CORP.)

5.0

FEES OF DIRECTORS NOT EMPLOYEE OF COMP(GROSS

INC <= 720,000)

10.
0

90
WI0
90
WI0
91

FEES OF DIRECTORS NOT EMPLOYEE OF COMP(GROSS

INC <= 720,000)

5.0

FEES OF DIRECTORS NOT EMPLOYEE OF COMP(GROSS

INC > 720,000)

15.
0

RENTALS (INDIVIDUAL)

5.0

CINEM. FILM RENTALS -(INDIVIDUAL)

5.0

CONTRACTORS (INDIVIDUAL) (CORP.)

2.0

INCOME DISTRIBUTION TO BENEFICIARIES (CORP.)

15.
0

AMOUNTS PAID TO CERTAIN BROKERS AND AGENTS

(IND.)

10.
0

PYMTS FOR MED PRACTITIONRS THRU A DULY REG

PROF PRTNRSHP (CORP.)

10.
0

Pymt to med pract of med prof if crntyr inc>720K

15.
0

PYMT TO MED PRACTNRS THRU HOSP/CLINICS(GROSS

INC >720,000)

15.
0

PYMT TO MED PRACTNRS THRU HOSP/CLINICS(GROSS

INC <= 720,000)

10.
0

WI1
00
WI1
10
WI1
20
WI1
30
WI1
40
WI1
41
WI1
42
WI1
50
WI1
51

WI1
PAYM TO PARTNERS IN PROF PARTNERSHIP (CORP.)

10.
0

PYMT TO PARTNERS IN PROF PRTNSHIP (GROSS INC >

720,000)

15.
0

PAYMENTS MADE BY CREDIT CARD COMPANIES TO

INDIVIDUALS (CORP.)

0.5

PYMT BY GOVT TO LOCAL/RSDNT SUPPLIER(INDIVSERVICES)

2.0

INC PYMTS MADE BY TOP 10,000 CORP TO LOCAL SUPP

OF GOODS (CORP.)

1.0

ADDL PAYMENTS TO GOVT PERSONNEL FROM

IMPORTERS,SHIPPING (CORP.)

15.
0

INC PYMTS MADE BY TOP 10,000 CORP TO LOCAL SUPP.

OF SVCS (CORP.)

2.0

COMM OF INDPNT AND/OR EXCL SALES REP,MKTG

AGENTS OF CO. (CORP.)

10.
0

GROSS PYMTS TO EMBALMERS BY FUNERAL

COMPANIES (CORP.)

1.0

PYMTS MADE BY PRE-NEED CO. TO FUNERAL PARLORS

(CORP.)

1.0

TOLLING FEE PAID TO REFINERIES (CORP.)

5.0

PYMTS MADE TO SUPPLIERS OF AGRICULTURAL

PRODUCTS (CORP.)

1.0

52
WI1
53
WI1
56
WI1
57
WI1
58
WI1
59
WI1
60
WI5
15
WI5
30
WI5
35
WI5
40
WI6

10
WI6
30
WI6
32
WI6
40
WI6
51
WI6
60
WI6
61
WI6
62
WI6
63
WI6
70
WC
670
WI6
72

PYMTS ON PURCH-MINERALS,MINERAL PROD,QUARRY

RESOURCES (CORP.)

5.0

INCM PYMT ON PURCH OF GOLD BYBSPTO GOLDMINRS

RA7076 IND

5.0

PYMT BY GOVT TO LOCAL/RSDNT SUPPLIER(INDIVGOODS)

1.0

WITHHOLDING ON GROSS AMT OF REF TO MERALCO

CUS-TERMINATED

32.
0

GROS OF INT RFUND OF MTER DPOSIT RESID

ELECT>200KW MER IND

10.
0

GROS OF INT RFUND OF MTER DPOSIT NONRS

ELECT>200KW MER IND

10.
0

GROS OF INT RFUND OF MTER DPOSIT RESID

ELECT>200KW DU IND

10.
0

GROS OF INT RFUND OF MTER DPOSIT NONRS

ELECT>200KW DU IND

20.
0

INCOME PAYMENTS MADE BY TOP 20,000 PRIVATE

CORPORATIONS, GOODS, INDIVIDUAL

1.0

INCOME PAYMENTS MADE BY TOP 20,000 PRIVATE

CORPORATIONS, GOODS, CORPORATE

1.0

INCOME PAYMENTS MADE BY TOP 20,000 PRIVATE

CORPORATIONS, SERVICES, INDIVIDUAL

2.0

WC
672
WI6
80
WC
680
WC
690
WI5
55
WI5
56
WI5
57
WI5
58
WC
555
WC
556
WC
557
WC

INCOME PAYMENTS MADE BY TOP 20,000 PRIVATE

CORPORATIONS, SERVICES, CORPORATE

2.0

INCOME PAYMENTS MADE BY POLITICAL PARTIES AND

CANDIDATES OF LOCAL AND NATIONAL ELECTIONS,
INDIVIDUAL

5.0

INCOME PAYMENTS MADE BY POLITICAL PARTIES AND

CANDIDATES OF LOCAL AND NATIONAL ELECTIONS,
CORPORATE

5.0

INCOME PAYMENTS SUBJECT TO WITHHOLDING TAX

RECEIVED BY REAL ESTATE INVESTMENT TRUST (REIT)

1.0

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN INDIVIDUAL

1.5

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN INDIVIDUAL

3.0

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN INDIVIDUAL

5.0

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN INDIVIDUAL

6.0

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN
CORPORATE

1.5

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN
CORPORATE

3.0

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN
CORPORATE

5.0

SALE, EXCHANGE OR TRANSFER OF REAL PROPERTY

OTHER THAN CAPITAL ASSETS, SOLD BY AN

6.0

558

CORPORATE
WC

710
WI7
10

EXPANDED WITHHOLDING TAX PURSUANT TO RR NO.

14-2012 (CORPORATE)

20.
0

EXPANDED WITHHOLDING TAX PURSUANT TO RR NO.

14-2012 (INDIVIDUAL)

20.
0

Import
Have Disk

Make sure that a recordable media [diskette/universal serial bus

(USB) flash drive, compact disc (cd), digital video disc (dvd)] is
already inserted.

Drive:
-