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Annex E RR14 - 2003

This document is a Notice of Availment of the Option to Pay Tax Through Withholding issued by the Bureau of Internal Revenue. It certifies that the named taxpayer is availing of the option to pay their percentage tax or VAT through tax withholding. The withholding agent will withhold either 3% percentage tax or 10% VAT from the taxpayer's gross receipts, depending on the case. The withheld tax will be considered a final tax if the taxpayer's income comes from one payor, or creditable against taxes due if the income comes from multiple payors. The taxpayer signed under penalty of perjury.

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Jomar Teneza
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448 views1 page

Annex E RR14 - 2003

This document is a Notice of Availment of the Option to Pay Tax Through Withholding issued by the Bureau of Internal Revenue. It certifies that the named taxpayer is availing of the option to pay their percentage tax or VAT through tax withholding. The withholding agent will withhold either 3% percentage tax or 10% VAT from the taxpayer's gross receipts, depending on the case. The withheld tax will be considered a final tax if the taxpayer's income comes from one payor, or creditable against taxes due if the income comes from multiple payors. The taxpayer signed under penalty of perjury.

Uploaded by

Jomar Teneza
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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ANNEX E

BIR FORM NO.__________

Republic of the Philippines


Department of Finance
BUREAU OF INTERNAL REVENUE
Revenue Region No. ___
Revenue District Office No. ___
__________________________

NOTICE OF AVAILMENT OF THE OPTION TO PAY THE TAX


THROUGH THE WITHHOLDING PROCESS

Date __________________

Name of Taxpayer ______________________________________________________

Address _______________________________________________________________

Taxpayer Identification Number __________________________________________

Class of Profession or Calling _____________________________________________

CERTIFICATION

This is to certify that I am availing of the option to pay my percentage


tax/VAT through the withholding process pursuant to the provisions of
REVENUE REGULATIONS NO. ____; that, in accordance with the said
Regulations and Revenue Regulations No. 2-98, as amended, gross receipts on
account of my sale of goods/service shall be withheld at 3% Percentage Tax or
10% VAT, as the case may be, by the withholding agent-payor; that, such tax
withheld shall be constituted as a final tax provided that my source of income
comes only from one payor, otherwise, the same shall be considered creditable
which shall be applied against the total percentage taxes/VAT due for the month
when such tax was withheld; and that, I have executed this Declaration under
penalty of perjury, pursuant to the provisions of Section 267, National Internal
Revenue Code of 1997.

____________________________
Taxpayers Name and Signature

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