EXPANDED
WITHHOLDING
TAX RATES
I. WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES
(EXPANDED)
BIR Form 1601 - E
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON : PROFESSIONALS
RATE
CPAs , Lawyers, Engineers, etc./ or
Talent Fees paid to juridical person
If the current years gross income
is P720,000 and below
If the current years gross income
exceeds P720,000
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on :
RATE
PROFESSIONAL ENTERTAINERS
If the current years gross
10%
income is P720,000 and below
If the current years gross
15%
income exceeds P720,000
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on :
RATE
PROFESSIONAL ATHLETES
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on :
RATE
Movie, Stage, Radio, Television
and Musical Directors
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
RATE
EWT on :
Management & Technical Consultants
If the current years gross
income is P720,000 and below
10%
If the current years gross
income exceeds P720,000
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT
RATE
Business and Bookkeeping
Agents and Agencies
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT Insurance Agents and
Insurance Adjusters
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000
RATE
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT Other recipient of
talent fees
RATE
If the current years gross
income is P720,000 and below
If the current years gross
income exceeds P720,000
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT Fees of directors who are
not employees of the company
RATE
If the current years gross income is
P720,000 and below
If the current years gross income
exceeds P720,000
10%
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT Rentals:
RATE
Real/personal properties,
poles, satellites &
transmission facilities,
billboards
5%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on:
Cinematographic film
rentals
RATE
5%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on :
Prime contractors /
sub-contractors
RATE
2%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on :
Income distribution
to beneficiaries of
estates and trusts
RATE
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT on :
Gross commission or service
fees of customs, insurance,
stocks, real estate,
immigration & commercial
brokers and fees of agents of
professional entertainers
RATE
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Payments to medical practitioners by a duly
registered professional partnership
If the current years income payments
for the medical practitioner is
10%
P720,000 and below
If the current years income payments
for the medical practitioner
15%
exceed P720,000
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Payments for medical /dental/veterinary services thru
hospitals/clinics, health maintenance organizations
including direct payments to service providers
If the current years income payments for
the medical/dental/veterinary services is
10%
P720,000 and below
If the current years income payments for
the medical/dental/veterinary services is
15%
exceed P720,000
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Payment by the general professional partnership
(GPP) to its partners
If the current years income payments
for the partner is P720,000 and below
10%
If the current years income payments
for the partner is exceed P720,000
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Payments made by credit card
companies
RATE
1% of
1/2
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Income payments made by the
government to its
local/resident suppliers of
GOODS
1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Income payments made by the
government to its
local/resident suppliers of
SERVICES
2%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Income payments made by top
10,000 private corporations to
their local/resident supplier of
goods
RATE
1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Income payments made by top
10,000 private corporations to
their local/resident supplier of
services
RATE
2%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Additional payments to
government personnel from
importers, shipping and airline
companies or their agents for
overtime services
RATE
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Commission, rebates, discounts and
other similar considerations
paid/granted to independent and
exclusive distributors,
medical/technical and sales
representatives and marketing agents
and sub-agents of multi-level
marketing companies
RATE
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Gross payments to embalmers
by funeral companies
1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Payments made by pre-need
companies to funeral parlors
1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Tolling fee paid to refineries
5%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
RATE
Income payments made to
suppliers of agricultural
products
1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Income payments on purchases
of mineral, mineral products &
quarry resources
RATE
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Income payments on purchases
of gold by Bangko Sentral ng
Pilipinas (BSP) from gold
miners/suppliers under PD
1899, as amended by RA No.
7076
RATE
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Gross amount of refund given
by MERALCO to customers with
active contracts as classified
by MERALCO
RATE
25%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
EWT ON :
Gross amount of refund given
by MERALCO to customers with
terminated contracts as
classified by MERALCO
RATE
32%
THANK YOU!
TO GOD BE ALL THE GLORY!
Presented by:
JONAS DP. AMORA
Regional Director, RR7 QC
