2306pg1

1For the PeriodFrom(MM/DD/YY)To(MM/DD/YY)Part IIncome Recipient/Payee InformationWithholding Agent/Payor Information2TIN3TIN

4Payee's Name (For Non-Individuals )5Payor's Name (For Non- Individuals)

6Payee's Name (Last Name, First Name, Middle Name) For Individuals7Payor's Name (Last Name, First Name, Middle Name) For Individuals

8Registered Address9Registered Address

8A Zip 9A Zip Code Code10Foreign Address10A Zip Code10B ICR No. (For Alien Income Recipient Only)

Part IIDetails of Income Payment and Tax Withheld (Attach additional sheet if necessary)Nature of Income PaymentA T CAmount of PaymentTax Withheld

TotalWe declare, under the penalties of perjury, that this certificate has been made in good faith, verified by us, and to the best of our 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.

Payor/Payor's Authorized Representative/Accredited Tax AgentTIN of SignatoryTitle/Position of SignatoryDate SignedSignature Over Printed Name

Tax Agent Accreditation No./Attorney's Roll No. (if applicable)Date of IssuanceDate of Expiry

CONFORME:

Payee/Payee's Authorized Representative/Accredited Tax AgentTIN of SignatoryTitle/Position of SignatoryDate SignedSignature Over Printed Name

Tax Agent Accreditation No./Attorney's Roll No. (if applicable)Date of IssuanceDate of Expiry

To be accomplished for Value-Added Tax/Percentage Tax Withholding (substituted filing)I declare, under the penalties of perjury, that the information I declare under the penalties of perjury that I am qualified under substituted filing of Percentage herein stated are reported under BIR Form No. 1600 whichTax/Value Added Tax Returns (BIR Form 2551M/2550M/Q), since I have only one payor from have been filed with the Bureau of Internal Revenue.whom I earn my income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% Final Percentage Tax Wthholding/10% Final VAT Withholding in lieu of the 3% Percentage Tax/10% VAT in order to be entitled to the privileges accorded by theSubstituted Percentage Tax Return/Substituted VAT Return System prescribed in the aforesaid Payor/Payor's Authorized Representative/Accredited Tax AgentRegulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Signature Over Printed NameFinal Percentage Tax/10% Final VAT from my sale of goods and/or services.

TIN of SignatoryTitle/Position of SignatoryPayee/Payee's Authorized Representative/Accredited Tax AgentTitle/Position of SignatorySignature Over Printed Name

Tax Agent Accreditation No./Attorney's Roll No. (if applicable)Tax Agent Accreditation No./Attorney's Roll No. (if applicable)TIN of Signatory

Date of IssuanceDate of ExpiryDate of IssuanceDate of Expiry

BIR Form No.2306September 2005 (ENCS)00Certificate of Final Tax Withheld At SourceRepublika ng PilipinasKagawaran ng PananalapiKawanihan ng Rentas Internas

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SCHEDULES OF ALPHANUMERIC TAX CODESNature of Income PaymentA T C INDCORPIncome Tax Fringe Benefit1Alien individual employed by OBU's, Foreign Petroleum Service Contractors, & Subcontractors,WF 320 & by Regional or Area Headquarters & Regional Operating Headquarters of Multinational Co., including any of its Filipino employees occupying the same position2Payment of fringe benefits to Non-Resident Alien Not Engaged in Trade or Business (NRAETB)WF 3303Employees other than rank and file (Fringe Benefit Tax)WF 360 Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities4Saving DepositWI 161WC 1615Time DepositWI 161WC 1616Government SecuritiesWI 162WC 1627Deposit Substitutes/OthersWI 163WC 1638Foreign Currency DepositsWI 170WC 1709Preterminated Long Term Deposit/InvestmentWC 440 Less than three (3) yearsWI 440 Three (3) years to less than four (4) yearsWI 441 Four (4) years to less than five (5) yearsWI 442 All Others10Interest on foreign loans payable to NRFCsWC 18011Interest and other income payments on foreign currency transaction /loans payable to OBUsWC 19012Interest and other income payments on foreign currency transaction /loans payable to FCDUsWC 19113Cash dividend payment by domestic corporation to citizen & resident aliens/NRFC'sWI 202WC 21214Property dividend payment by domestic corporation to citizens & resident aliens/NRFC'sWI 203WC 21315Cash dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid creditWC 22216Property dividend payment by domestic corp. to NRFCs whose countries allowed tax deemed paid creditWC 22317On other payments to NRFCWC 23018Cash dividend payment by domestic corporation to NRAETBWI 22419Property dividend payment by domestic corporation to NRAETBWI 22520Share of a NRAETB in the distributable net income after tax of a partnership (except General ProfessionalWI 226 Partnership) of which he is a partner, or share in the net income after tax of an association, a joint account or a joint venture taxable as a corp., of which he is a member or a co-venturer21Distributive share of individual partners in a taxable partnership, association,WI 240 a joint account or a joint venture or consortium22Other royalty payments to citizens, resident aliens and NRAETB WI 250WC 250 (other than WI380 and WI 341) /domestic and resident foreign corporation23On prizes exceeding P10,000 & other winnings paid to individualsWI 26024Branch profit remittances by all corporations except PEZA/SBMA/CDA registeredWC 28025On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vesselsWC 29026On the gross rentals, lease and charter fees derived by non-resident lessor of aircraft, WC 300 machineries and other equipment27Payment to Oil Exploration Service Contractors/Sub-ContractorsWI 310WC 31028Payment to Filipinos or Alien individuals employed by Foreign Petroleum Service Contractors/WI 320 Subcontractors, Offshore Banking Units and Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies occupying executive/managerial and technical positions29Payments to Non-Resident Alien Not Engaged in Trade or Business (NRAETB) except on sale of sharesWI 330 in domestic corporation and real property30Payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributorsWI 340WC 34031Royalties paid to NRAETB on cinematographic films and similar worksWI 34132Final Tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or WI 350 other obligations under Sec. 57C of the National Internal Revenue Code of 1997 33Royalties paid to citizens, resident aliens & non-resident alien engaged in trade or business (NRAETB) WI 380 on books, other literary works & musical compositions34Payments to taxpayer enjoying Preferential Tax Rates/Tax Treaty RatesWC 39035Informer's cash reward to individuals/juridical personWI 410WC 41036Final Capital Gains Tax on Sale/Exchange or Other Disposition of Real PropertyWI 450WC 450For Business Tax37VAT Withholding on Purchase of Goods - Govt. Withholding AgentWV 01038VAT Withholding on Purchase of Services - Govt. Withholding AgentWV 02039VAT Withholding on Purchase of Govenrment Public Work Contracts WV 03040VAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credits)WV 01441VAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credits)WV 02442Person exempt from VAT under Sec. 109 (v) WB 08443Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) - Gov't. Withholding Agent (4%)WB 19144Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126) - Gov't. Withholding Agent (10%)WB 19245Tax on Winnings and Prizes (Sec. 126 ) (double/forecast/quinella/trifecta bets) - Private Withholding Agent (4%)WB 19346Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126 ) - Private Withholding Agent (10%)WB 19447VAT Withholding on Non-residents - Gov't. Withholding AgentWV 04048VAT Withholding on Non-residents - Private Withholding AgentWV 050Legend:NRAETB = Non-resident Alien Engaged in Trade or Business NRFC = Non- resident Foreign Corporation FCDU = Foreign Currency Deposit UnitNRANETB = Non-resident Alien Not Engaged in Trade or Business OBU = Offshore Banking Unit PEZA = Philippine Export Zone AuthoritySBMA = Subic Bay Metropolitan Authority CDA = Clark Development Authority