wax |_aTe NATURE OF INCOME PAYMENT RATE | IND | CORP EWT- professionals (auyers, CPAS, engineers, Ec alent Tees pad tojunaical persons = ithe current year's gross Incomes P720,000 and beton ff 10% |i ot9}we o1 “ifthe current year's gross income exceeds P720,000 1556 |WLOTTIWC O14 EWT- professional entonaners- = ifthe current year's gross income does not exceed P720,00|_ 10% |! 029 = ifthe current years oross income exceeds P720.000.00 [16% (M027 EWT- professional ainietes- fou Wissel = ifthe current year's gross income does not exceed F720,0 =ifihe current year's gross Income exceeds P720,000.00 | 16% [1037 “ENT move, stage, ado, felevson ang mustal irectors- elas “ithe curtent year's gross income does not exceed F720,0 Tithe curtent years gross income exceeds P720,00000 | 15% [ibaa] — TEWT management ana technical consutants = ifthe current year's gross income is P720,000 and baiow _| 10% {M1 O50} C50) = ifthe current years oross income exceeds P720,000 Be |WTOSTIMC 054 EWT- business and bookkeeping agents and agences Gx wins = it ne current year's gross Income is P720,000 and below =ifthe current year’ Gross income exceeds °720,000 15% [06H [EVV insurance agents ana insurance agjusters boa lacarl =_itine current year's gross income is #720,000 ana below =ifthe curtent year's gross Income exceeds P 720,000 Tee [MOTH EWT- otter recipient of talent fees- r = ifthe current year's gross income does not exceed £720,00|_ 10% | 089 = ifthe current years oross income exceeds P 720,000.00 | 75% [WI81 EWT- fees of directors who are not employees ofthe company Tso an ood =the current year's gross income is P720,000 and below = ifthe current year's gross Income exceeds 720,000 Tee [WOT TENT: rentals -realipersonal propertes, poles saieliees & Warsi facies, ilboards Bi OO GD) EWT- cinematographic tim rentals 5% [im st0jwe 119) EWT- prime contractorssup-contaciors 2% [wm 120fwe 129) EWT- income distibution to beneficiaries ofestates & tusis | 15% [in 109 EWT- gross commission or service fees of customs, insurance, stocks, realestate, immigration & commercial brokers & | 10% jt 14ojwe 140 Tees of agents of professional entertainerswax | _ ATC F p NATURE OF INCOME PAYMENT Rete Ip ose EViT-pavmerts to medical praciboners bya Gul repiered proessionalparersnip “ithe cuter yearsincome payments forthe medical practtioneris P720.000 and belol 10% [i144 ihe current years income payments forthe mesical practioner exceeaP720,000 | 15% [Wi 142| EWT- payments for medcavdental /veternary services Tru Hosptals/cinics/ health maintenance organizations, including drect payments 10 service providers =ifthecutent years income payments forthe madicatvontalnstennay senacos , is P720,000 and below Ae Ste —itte curent years income parmens fer the madialNenianaternay sevices = exceeds P720.000 cee ee EWT- payment by the general professional partnership (GPP) TONS partners 50, [wn yea f the current year's income payments forthe partner is P720,000 and bel =the current years income payments for he partner exceed P720,000 [16% _|WiT53] EWIT- payments made by credit card companies Fo V2] 156] WC 156 E/T nome paymenis made bythe goverimeniRSOEIFESEM SUPBIC® | yw, lay geal nc 6a E7-eome pajmens ade byte Goveinen OT ales SOPH | leq orl ic 10 EviT=income payments made by top 10000 private corporations to their iocal/resident suppiier of goods Se [eaten EvrT=income payments made by top 10.000 private corporations to their ocavresident suppler of services eee hesed Wud ‘EVT=agalfional paymenis to government personnel tram importers, Shppng {and eirine companies oF their agents for overtime services Ae [ies ENT commission rebates, discounts and other smilar considerallons ppaid/granted to independent and exclusive distrbutors, medicaltechnical and Sales representatives and marketing agents and Sub-agents Sem; (AEDS Pes of mut-level marketing companies EVIT- gross payments to embaimers by funeral companies 1% _|W1530] EVIT- payments rade by pre-need companies fo funeral parfors 1% _|WI535|WC 53: EW/- toling fee paidto refnenes 3% Iwi sa0|We 540 EV/T- income payments made fo suppTers oT agreuTural prooucls 196 |WISi0]WE 616 {EWT= income payments on puchases ofminersis, mineral produds & quary resoues | 70% |WI630|WC 60 EW income payments on purchases of gold by Bangko Sentral ng Piipinas ( ‘rom goid minersisupplers under PD 1809, as amended by RA tio 7076 | 10% |MIBS2|WC 6s. EWT-on gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO il ail he EVT- on gross amount of refunc given by MERALCO to customers with terminat} contracts as classified by MERALCO Se [Mest