EXPANDED WITHHOLDING TAX RATES -...
Transcript of EXPANDED WITHHOLDING TAX RATES -...
![Page 1: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/1.jpg)
EXPANDED
WITHHOLDING
TAX RATES
![Page 2: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/2.jpg)
I. WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES
(EXPANDED)
BIR Form 1601 - E
![Page 3: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/3.jpg)
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 year’s gross income
is P720,000 and below 10%
If the current year’s gross income
exceeds P720,000 15%
![Page 4: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/4.jpg)
EWT on : RATE
PROFESSIONAL ENTERTAINERS
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 5: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/5.jpg)
EWT on : RATE
PROFESSIONAL ATHLETES
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 6: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/6.jpg)
EWT on : RATE
Movie, Stage, Radio, Television
and Musical Directors
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 7: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/7.jpg)
EWT on : RATE
Management & Technical Consultants
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 8: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/8.jpg)
EWT – RATE
Business and Bookkeeping
Agents and Agencies
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 9: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/9.jpg)
EWT – Insurance Agents and
Insurance Adjusters
RATE
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 10: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/10.jpg)
EWT – Other recipient of
talent fees
RATE
If the current year’s gross
income is P720,000 and below 10%
If the current year’s gross
income exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 11: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/11.jpg)
EWT – Fees of directors who are
not employees of the company
RATE
If the current year’s gross income is
P720,000 and below 10%
If the current year’s gross income
exceeds P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 12: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/12.jpg)
EWT – Rentals: RATE
Real/personal properties,
poles, satellites &
transmission facilities,
billboards
5%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 13: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/13.jpg)
EWT on: RATE
Cinematographic film
rentals 5%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 14: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/14.jpg)
EWT on : RATE
Prime contractors /
sub-contractors 2%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 15: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/15.jpg)
EWT on : RATE
Income distribution
to beneficiaries of
estates and trusts 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 16: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/16.jpg)
EWT on : RATE
Gross commission or service
fees of customs, insurance,
stocks, real estate,
immigration & commercial
brokers and fees of agents of
professional entertainers
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 17: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/17.jpg)
EWT ON : RATE
Payments to medical practitioners by a duly
registered professional partnership
If the current year’s income payments
for the medical practitioner is
P720,000 and below 10%
If the current year’s income payments
for the medical practitioner
exceed P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 18: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/18.jpg)
EWT ON : RATE
Payments for medical /dental/veterinary services thru
hospitals/clinics, health maintenance organizations
including direct payments to service providers
If the current year’s income payments for
the medical/dental/veterinary services is
P720,000 and below 10%
If the current year’s income payments for
the medical/dental/veterinary services is
exceed P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 19: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/19.jpg)
EWT ON : RATE
Payment by the general professional partnership
(GPP) to its partners
If the current year’s income payments
for the partner is P720,000 and below 10%
If the current year’s income payments
for the partner is exceed P720,000 15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 20: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/20.jpg)
EWT ON : RATE
Payments made by credit card
companies
1% of
1/2
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 21: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/21.jpg)
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
![Page 22: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/22.jpg)
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
![Page 23: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/23.jpg)
EWT ON : RATE
Income payments made by top
10,000 private corporations to
their local/resident supplier of
goods
1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 24: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/24.jpg)
EWT ON : RATE
Income payments made by top
10,000 private corporations to
their local/resident supplier of
services
2%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 25: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/25.jpg)
EWT ON : RATE
Additional payments to
government personnel from
importers, shipping and airline
companies or their agents for
overtime services
15%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 26: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/26.jpg)
EWT ON : RATE
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
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 27: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/27.jpg)
EWT ON : RATE
Gross payments to embalmers
by funeral companies 1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 28: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/28.jpg)
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
![Page 29: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/29.jpg)
EWT ON : RATE
Tolling fee paid to refineries 5%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 30: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/30.jpg)
EWT ON : RATE
Income payments made to
suppliers of agricultural
products 1%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 31: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/31.jpg)
EWT ON : RATE
Income payments on purchases
of mineral, mineral products &
quarry resources 10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 32: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/32.jpg)
EWT ON : RATE
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
10%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 33: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/33.jpg)
EWT ON : RATE
Gross amount of refund given
by MERALCO to customers with
active contracts as classified
by MERALCO
25%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 34: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/34.jpg)
EWT ON : RATE
Gross amount of refund given
by MERALCO to customers with
terminated contracts as
classified by MERALCO
32%
WITHHOLDING TAX RATES ON
CREDITABLE INCOME TAXES (EXPANDED)
BIR Form 1601 - E
![Page 35: EXPANDED WITHHOLDING TAX RATES - PAGBApagba.com/wp-content/uploads/2013/07/Withholding-Tax-Rates.pdf · WITHHOLDING TAX RATES ON CREDITABLE INCOME TAXES (EXPANDED) BIR Form 1601 -](https://reader030.fdocuments.in/reader030/viewer/2022032711/5aa576e77f8b9a1d728d3183/html5/thumbnails/35.jpg)
THANK YOU!
Presented by:
JONAS DP. AMORA
Regional Director, RR7 QC
TO GOD BE ALL THE GLORY!