1 VATable purchases with PO no WHT 9 VATable sales no WHT

1.1 Goods other than capital goods 9.1

1.2 Services
1.3 Capital Goods not exceeding 1M
1.4 Capital Goods exceeding 1M
10 VATable sales with WH
2 VATable purchases with PO with WHT 10.1
2.1 Goods other than capital goods
2.2 Services
2.3 Capital Goods not exceeding 1M 10.2
2.4 Capital Goods exceeding 1M

3 Non-VATable purchases with PO no WHT

3.1 Goods other than capital goods 11 Zero-rated sales no W
3.2 Services 11.1
3.3 Capital Goods not exceeding 1M
3.4 Capital Goods exceeding 1M

4 Non-VATable purchases with PO with WHT 12 Zero-rated sales with W

4.1 Goods other than capital goods 12.1
4.2 Services
4.3 Capital Goods not exceeding 1M
4.4 Capital Goods exceeding 1M

5 VATable purchases direct charge no WHT

5.1 Goods other than capital goods
5.2 Services
5.3 Capital Goods not exceeding 1M
5.4 Capital Goods exceeding 1M

6 VATable purchases direct charge with WHT

6.1 Goods other than capital goods
6.2 Services
6.3 Capital Goods not exceeding 1M
6.4 Capital Goods exceeding 1M

7 Non-VAT purchases direct charge no WHT

7.1 Goods other than capital goods
7.2 Services
7.3 Capital Goods not exceeding 1M
7.4 Capital Goods exceeding 1M

8 Non-VAT purchases direct charge with WHT

8.1 Goods other than capital goods
8.2 Services
8.3 Capital Goods not exceeding 1M
8.4 Capital Goods exceeding 1M
VATable sales no WHT
Regular
9.1.1 Services
9.1.2 Goods

VATable sales with WHT

Regular
10.1.1 Services
10.1.2 Goods
Government
10.2.1 Services
10.2.2 Goods

Zero-rated sales no WHT

Zero-rated Company
11.1.1 Services
11.1.2 Goods

Zero-rated sales with WHT

Zero-rated Company
12.1.1 Services
12.1.2 Goods
Withholding Transactions
Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals - If the current years gros
Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals - If the current years gros
Management and technical consultants paid to individuals. If the current years gross income is P 720,
Management and technical consultants paid to individuals - If the current years gross income exceed
Management and technical consultants paid to juridical person - If the current years gross income is P
Management and technical consultants paid to juridical person - If the currents years gross income ex
Fees of directors who are not employees of the company - If the current years gross income is P 720,0
Rentals- real/personal properties, poles, satellites & transmission facilities, billboards - Individual
Rentals- real/personal properties, poles, satellites & transmission facilities, billboards - Corporate
Income payments to prime contractors/sub-contractors - Individual
Income payments to prime contractors/sub-contractors - Corporate
Gross commission or service fees of custom, insurance, stock, real estate, immigration and commercia
Gross commission or service fees of custom, insurance, stock, real estate, immigration and commercia
Payments to medical practitioners by a duly registered professional partnership for the practice of the
Payments to medical practitioners by a duly registered professional partnership for the practice of the
Income payments made by the government to its local/resident suppliers of goods - Individual
Income payments made by the government to its local/resident suppliers of goods - Corporate
Income payments made by the government to its local/resident suppliers of service - Individual
Income payments made by the government to its local/resident suppliers of services - Corporate
Income payments made by top 20,000 private corporations to their local/resident suppliers of goods -
Income payments made by top 20,000 private corporations to their local/resident suppliers of goods -
Income payments made by top 20,000 private corporations to their local/resident suppliers of services
Income payments made by top 20,000 private corporations to their local/resident suppliers of services
Commission, rebates, discounts and other similar considerations paid/granted to independent & exclu
Commission, rebates, discounts and other similar considerations paid/granted to independent & exclu
WI010 10%
WI011 15%
WI050 10%
WI051 15%
WC050 10%
WC051 15%
WI090 10%
WI100 5%
WC100 5%
WI120 2%
WC120 2%
WI140 10%
WC140 10%
WI141 10%
WI142 15%
WI640 1%
WC640 1%
WI157 2%
WC157 2%
WI158 1%
WC158 1%
WI160 2%
WC160 2%
WI515 10%
WC515 10%
Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals - If the current years
gross income is P720,000 and below

Professionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals - If the current years
gross income exceeds P 720,000
Management and technical consultants paid to individuals. If the current years gross income is P
720,000 and below
Management and technical consultants paid to individuals - If the current years gross income
exceeds P 720,000
Management and technical consultants paid to juridical person - If the current years gross income
is P 720,000 and below
Management and technical consultants paid to juridical person - If the currents years gross
income exceeds P720,000
Fees of directors who are not employees of the company - If the current years gross income is P
720,000 and below

Rentals- real/personal properties, poles, satellites & transmission facilities, billboards - Individual

Rentals- real/personal properties, poles, satellites & transmission facilities, billboards - Corporate

Income payments to prime contractors/sub-contractors - Individual

Income payments to prime contractors/sub-contractors - Corporate

Gross commission or service fees of custom, insurance, stock, real estate, immigration and
commercial brokers & fees of agents of professional entertainers - Individual

Gross commission or service fees of custom, insurance, stock, real estate, immigration and
commercial brokers & fees of agents of professional entertainers - Corporate

Payments to medical practitioners by a duly registered professional partnership for the practice of
the medical profession - If the currents year's income payments to the medical practitioner is
P720,000 and below

Payments to medical practitioners by a duly registered professional partnership for the practice of
the medical profession - If the currents year's income payments to the medical practitioner
exceeds P720,000

Income payments made by the government to its local/resident suppliers of goods - Individual

Income payments made by the government to its local/resident suppliers of goods - Corporate

Income payments made by the government to its local/resident suppliers of service - Individual

Income payments made by the government to its local/resident suppliers of services - Corporate

Income payments made by top 20,000 private corporations to their local/resident suppliers of
goods - Individual
Income payments made by top 20,000 private corporations to their local/resident suppliers of
goods - Corporate
Income payments made by top 20,000 private corporations to their local/resident suppliers of
services - Individual
Income payments made by top 20,000 private corporations to their local/resident suppliers of
services - Corporate
Commission, rebates, discounts and other similar considerations paid/granted to independent &
exclusive distributors, medical/technical & sales representatives & marketing agents & sub-agents
of multi-level marketing companies - Individual

Commission, rebates, discounts and other similar considerations paid/granted to independent &
exclusive distributors, medical/technical & sales representatives & marketing agents and sub-
agents of multi-level marketing companies - Corporate
WI010

WI011

WI050

WI051

WC050

WC051

WI090

WI100

WC100

WI120
WC120

WI140

WC140

WI141

WI142

WI640

WC640

WI157

WC157

WI158

WC158

WI160

WC160
WI515

WC515
10%

15%

10%

15%

10%

15%

10%

5%

5%

2%
2%

10%

10%

10%

15%

1%

1%

2%

2%

1%

1%

2%

2%
10%

10%