BIR Form No.
Certificate of Creditable Tax Withheld At Source
Republika ng Pilipinas Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
2307 March 2003 (ENCS)
1 For the Period From
(MM/DD/YY)
To
(MM/DD/YY) Payee Information
Part I 2 Taxpayer Identification Number 3 Payee's Name
(Last Name, First Name, Middle Name for Individuals) Individuals) (Registered Name for Non-Individuals) Non-Individuals) 4 Registered Address
4A Zip Code
5 Foreign Address
5A Zip Code Payor Information
6 Taxpayer Identification Number 7 Payor's Name (Last Name, First Name, Middle Name for Individuals) Individuals) (Registered Name for Non-Individuals) Non-Individuals) 8 Registered Address
8A Zip Code Details of Monthly Income Payments and Tax Withheld for the Quarter
PART II Income Payments Subject to Expanded Withholding Tax
ATC
AMOUNT OF INCOME PAYMENTS 1st Month of
2nd Month of
3rd Month of
the Quarter
the Quarter
the Quarter
Total
Tax Withheld For the Quarter
Total Money Payments Subject to Withholding of Business Tax (Government & Private)
Total We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. 9
10 Payor/Payor's Authorized Representative (Signature Over Printed Name)
Title/Position Title/Position of Signatory
Conforme: Payee/Payee's Authorized Representative Signature Over Printed Name
Date Signed
SCHEDULES OF ALPHANUMERIC TAX CODES ATC
A Income Pa ments sub ect to Ex anded Withholdin Tax 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27
28 29 30
Professional/talent fees paid to juridical persons/individuals (lawyers, CPAs, etc.) Professional entertainers-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Professional athletes-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Movie, stage, radio, television and musical directors-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceed P720,000.00 Management & technical consultants Bookkeeping agents and agencies Insurance agents & insurance adjusters Other recipient of talents fees-if current year's gross income does not exceed P720,000.00 -if current year's gross income exceeds P720,000.00 Fees of directors who are not employee of the company Rentals - Real Properties and Personal Properties, Poles, Satellites and Transmission facilities and Billboards Cinematographic film rentals Prime contractors/Sub-contractors Income distribution to beneficiaries of estates & trusts Gross commissions or service fees of customs, insurance, stock, real estate, immigration & commercial brokers & fees of agents of professional entertainers Payment to medical practitioners thru a duly registered professional partnership Payments for medical/dental veterinary services thru hospitals/clinics/health maintenance organizations including direct payments to service providers Payment to partners in general professional partnership Income payments made by credit card companies to any business entity Payments made by government offices on their purchases of goods and services from local/resident suppliers Payments made by top 10,000 private corporations to their local/resident suppliers of goods Payments made by top 10,000 private corporations to their local/resident suppliers of services Additional payments to gov't. personnel from importers , shipping and airline companies or their agents Commissions, rebates, discounts and other similar considerations paid/granted to independent and exclusive distributors, medical/technical and sales reperesentatives and marketing agents and sub-agents of multi-level marketing companies Gross payments made to embalmers by funeral companies Payments made by pre-need companies to funeral parlors Tolling fee paid to refineries Sale of Real Property (Ordinary Asset) 1.5% 3% 5% 6% Income payments made to suppliers of agricultural products Interest payments by any person other than those subject to final tax Income payments on purchases of minerals, mineral products & quarry resources
B Money Payments Subject to Withholding of Business Tax by Government Payor only
31 32 33 34 35 36 37 39 40 41
42 43 44 45 46 47 48 49 50 51
Vat Withholding on Purchase of Goods 3% Vat Withholding on Purchase of Services 6% Vat Withholding on Government Public Work Contracts 8.5% Tax on carriers and keepers of garages Franchise Tax on Electric, Gas and Water Utilities Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M and who are not Value-Added Tax registered taxpayers Tax on life insurance premiums Tax on Overseas Dispatch, Message or Conversation originating from the Phils. Tax on royalties, rentals of property, real or personal, profits from exchange & all other gross income of banks & non-bank financial intermediaries (if applicable) Tax on interest, discounts & other items of gross income paid to finance companies & other financial intermediaries not performing quasi-banking functions (if applicable) Tax on interest, commissions and discounts paid to banks & non-bank financial intermediaries arising out of lending activities as well as financial leasing, on the basis of the remaining maturities of the instrument: (if applicable) - Short-term maturity (not in excess of 2 years) 5% - Medium-term maturity (over 2 years to 4 years) 3% - Long-term maturity(over 4 years to 7 years) 1% - Over 7 years 0% Business Tax on Agents of foreign insurance co.- insurance agents 10% Business Tax on Agents of foreign insurance co.-owner of the property 5% Tax on International Carriers Tax on Cockpits Tax on Cabaret, night and day club Tax on Boxing exhibitions Tax on Professional basketball games Tax on jai-alai and race tracks Tax on sale, barter or exchange of stocks listed & traded through Local Stock Exchange Tax on shares of stock sold or exchanged through initial and secondary public offering - Not over 25% 4% - Over 25% but not exceeding 33 1/3 % 2% - Over 33 1/3% 1%
C Money Payments Subject to Withholding of Business Tax by Government or Private Payors Person exempt from VAT under Sec. 109 (z) (Government withholding agent) 53 Person exempt from VAT under Sec. 109 (z) (Private withholding agent) 54 Vat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits) 55 Vat Withholding on Purchase of Servi ces (with waiver of privi lege to claim i nput tax credits)
D Mone Pa ments Sub ect to Withholdin of Excise Tax 56 57 58 59 60 61 62
Coal and Coke Non- metallic minerals and quarry resources Copper, gold and silver Chromite and nickel Indigenous Petroleum Natural Gas or Liquefied Natural Gas (locally extracted) Other metallic minerals
3% 3% 10% 10%
IND WI 010
CORP WC 010
WI 020 WI 021 WI 030 WI 031 WI 040 WI 041 WI 050 WI 060 WI 070 WI 080 WI 081 WI 090 WI 100 WI 110 WI 120 WI 130 WI 140
WC 100 WC 110 WC 120 WC 140
WI 141 WI 151 WI 152 WI 156 WI 157 WI 158 WI 160 WI 159
WC 156 WC 157 WC 158 WC 160
WI 515
WC 515
WI 530 WI 535 WI 540 WI 555 WI 556 WI 557 WI 558 WI 610 WI 620 WI 630
WC 535 WC 540 WC 555 WC 556 WC 557 WC 558 WC 610 WC 620 WC 630
WV 010 WV 020 WV 030 WB 030 WB 040 WB 050 WB 070 WB 090 WB 103 WB 111
WB 301 WB 302 WB 303 WB 304 WB 120 WB 121 WB 130 WB 140 WB 150 WB 160 WB 170 WB 180 WB 200 WB 201 WB 202 WB 203 (Individual & Corporate) WB 080 WB 082 WV 012 WV 022 WX 010 WX 020 WX 030 WX 040 WX 050 WX 060 WX 070
