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["(To be filled up by the BIR)"]
[null,"DLN:",{"$nulls":27},"PSOC:",{"$nulls":9}," PSIC:"]
[{"$nulls":30}," "]
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[{"$nulls":40}," "]
["  Fill in all applicable spaces. Mark all appropriate boxes with an “X”."]
["1","For the Month ",{"$nulls":12},"2","Amended Return?",{"$nulls":8},"3   No. of Sheets Attached",{"$nulls":10},4,"Any Taxes Withheld?"]
[null,"(MM / YYYY)",{"$nulls":16},"Yes",{"$nulls":3},"No",{"$nulls":16},"Yes             ",null,null,"No"]
["Part I",{"$nulls":3},"B a c k g r o u n d    I n f o r m a t i o n"]
[5,"TIN",{"$nulls":15},"6","RDO Code",{"$nulls":8},7,"Line of Business/"]
[{"$nulls":28},"  Occupation"]
[8,"Withholding Agent's Name",{"$nulls":6},"(Last Name, First Name, Middle Name for Individuals)/(Registered Name for Non-Individuals)",{"$nulls":26},9,"Telephone Number"]
[]
[]
[10,"Registered Address",{"$nulls":33},"11","Zip Code"]
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[]
[12,"Category of Withholding Agent",{"$nulls":9},13,"Are there payees availing of tax relief under Special Law "]
[{"$nulls":3},"Private",null,null,"  Government",{"$nulls":5},"or International Tax Treaty?",{"$nulls":11},"   Yes",null,null,"   No",null,"If yes, specify"]
[]
["Part II",null,"C o m p u t a t i o n   o f   T a x"]
["NATURE OF INCOME PAYMENT",{"$nulls":21},"ATC",{"$nulls":3},"TAX BASE",{"$nulls":8},"TAX RATE",null,null,"TAX REQUIRED"]
[{"$nulls":38},"TO BE WITHHELD"]
{"$rows_empty":32}
[14,"Total Tax Required to be Withheld Based on Regular Rates",{"$nulls":33},"14",null,0]
[15,"Total Tax Required to be Withheld Based on Tax Treaty Rates(from Schedule 1 at the back)",{"$nulls":33},"15"]
[16,"Total (Sum of Items 14 and 15)",{"$nulls":33},"16"]
[17,"    Less: Tax Remitted in Return Previously Filed, if this is an amended return",{"$nulls":33},"17"]
[18,"Tax Still Due (Overremittance)",{"$nulls":33},"18"]
[19,"    Add: Penalties",{"$nulls":4},"Surcharge",{"$nulls":8},"Interest",{"$nulls":9},"Compromise"]
[{"$nulls":4},"19A",{"$nulls":9},"  19B",{"$nulls":9}," 19C",{"$nulls":3},"    19C",{"$nulls":6}," 19D"]
[20,"Total Amount Still Due/(Overremittance) (Sum of Items 18 and 19D)",{"$nulls":33},"20"]
[]
["           I declare, under the penalties of perjury, that this return 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."]
[]
[{"$nulls":3},"   21",{"$nulls":24},22]
[{"$nulls":4},"President/Vice President/Principal Officer/Accredited Tax Agent/",{"$nulls":24},"Treasurer/Assistant Treasurer"]
[{"$nulls":4},"Authorized Representative/Taxpayer ",{"$nulls":24},"(Signature Over Printed Name)"]
[{"$nulls":5},"(Signature Over Printed Name)"]
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[{"$nulls":5},"Title/Position of Signatory",{"$nulls":10},"TIN of Signatory",{"$nulls":12},"Title/Position of Signatory"]
[]
[null,null,"Tax Agent  Acc. No./Atty's Roll No.(if applicable)",{"$nulls":11},"Date of Issuance",{"$nulls":5},"Date of Expiry",{"$nulls":8},"TIN of Signatory"]
["Part III",null,"D e t a i l s   o f  P a y m e n t",{"$nulls":33},"Stamp of "]
[{"$nulls":4},"   Drawee Bank/",{"$nulls":16},"DATE",{"$nulls":14},"Receiving Office/AAB"]
["Particulars",{"$nulls":3},"        Agency",{"$nulls":7},"Number",{"$nulls":5}," MM        DD         YYYY",{"$nulls":9},"Amount",{"$nulls":7},"and Date of Receipt"]
["23 Cash/Bank 23A",{"$nulls":9},"23B",{"$nulls":6},"23C",{"$nulls":7},"  23D",{"$nulls":10},"(RO's Signature/"]
["      Debit Memo",{"$nulls":35},"Bank Teller's Initial)"]
["24 Check  24A",{"$nulls":7},"   24B",null,"24B",{"$nulls":6},"24C",{"$nulls":7},"  24D"]
[]
["25 Others 25A",{"$nulls":7},"   25B",null,"25B",{"$nulls":6},"25C",{"$nulls":7},"  25D"]
[]
["Machine Validation/Revenue Official Receipt Details (If not filed with an Authorized Agent Bank)"]
{"$rows_empty":8}
[{"$nulls":35},"BIR Form 1601-F (ENCS)-Page  2"]
["Schedule 1",{"$nulls":3},"Details of Final Tax Based on Tax Treaty Rates"]
["Treaty Code",{"$nulls":3},"ATC",null,null,"Nature of Income Payment",{"$nulls":12},"Amount of Income Payment",{"$nulls":9},"Rate",null,null,"Tax Required To Be Withheld"]
{"$rows_empty":10}
["Total"]
["Schedule 2",{"$nulls":3},"SCHEDULE OF TAX TREATY CODE"]
["TREATY CODE",{"$nulls":4},"COUNTRY",{"$nulls":6},"TREATY CODE",{"$nulls":3},"COUNTRY",{"$nulls":4},"TREATY CODE",{"$nulls":4},"COUNTRY",{"$nulls":6},"TREATY CODE",{"$nulls":6},"COUNTRY"]
["AU",{"$nulls":4},"Australia",{"$nulls":6},"DK",{"$nulls":3},"Denmark",{"$nulls":6},"JP",null,null,"Japan",{"$nulls":8},"SG",{"$nulls":3},"Singapore"]
["AT",{"$nulls":4},"Austria",{"$nulls":6},"FI",{"$nulls":3},"Finland",{"$nulls":6},"KR",null,null,"Korea",{"$nulls":8},"ES",{"$nulls":3},"Spain"]
["BH",{"$nulls":4},"Bahrain",{"$nulls":6},"FR",{"$nulls":3},"France",{"$nulls":6},"MY",null,null,"Malaysia",{"$nulls":8},"SE",{"$nulls":3},"Sweden"]
["BD",{"$nulls":4},"Bangladesh",{"$nulls":6},"DE",{"$nulls":3},"Germany",{"$nulls":6},"NL",null,null,"Netherlands",{"$nulls":8},"CH",{"$nulls":3},"Switzerland"]
["BE",{"$nulls":4},"Belgium",{"$nulls":6},"HU",{"$nulls":3},"Hungary",{"$nulls":6},"NZ",null,null,"New Zealand",{"$nulls":8},"TH",{"$nulls":3},"Thailand"]
["BR",{"$nulls":4},"Brazil",{"$nulls":6},"IN",{"$nulls":3},"India",{"$nulls":6},"NO",null,null,"Norway",{"$nulls":8},"GB",{"$nulls":3},"United Kingdom"]
["CA",{"$nulls":4},"Canada",{"$nulls":6},"ID",{"$nulls":3},"Indonesia",{"$nulls":6},"PK",null,null,"Pakistan",{"$nulls":8},"US",{"$nulls":3},"USA"]
["CN",{"$nulls":4},"China",{"$nulls":6},"IL",{"$nulls":3},"Israel",{"$nulls":6},"RO",null,null,"Romania",{"$nulls":8},"VN",{"$nulls":3},"Vietnam"]
["CZ",{"$nulls":4},"Czech Republic",{"$nulls":6},"IT",{"$nulls":3},"Italy",{"$nulls":6},"RU",null,null,"Russia"]
["NATURE OF INCOME PAYMENT",{"$nulls":37},"TAX RATE",null,"ATC"]
[{"$nulls":40},"IND",null,"CORP"]
["Interest on foreign loans payable to NRFCs",{"$nulls":37},"20%",{"$nulls":3},"WC 180"]
["Interest and other income payments on foreign currency transactions/loans payable to OBUs",{"$nulls":37},"10%",{"$nulls":3},"WC 190"]
["Interest and other income payments on foreign currency transactions/loans payable to FCDUs",{"$nulls":37},"10%",{"$nulls":3},"WC191"]
["Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs",{"$nulls":37},"10%",null,"WI 202"]
[{"$nulls":42},"*WC 212"]
["Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs",{"$nulls":37},"10%",null,"WI 203"]
[{"$nulls":42},"*WC 213"]
["Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)",{"$nulls":37},"15%",{"$nulls":3},"WC 222"]
["Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)",{"$nulls":37},"15%",{"$nulls":3},"WC 223"]
["Cash dividend payment by domestic corporation to NRAETB",{"$nulls":37},"20%",null,"WI 224"]
["Property dividend payment by domestic corporation to NRAETB",{"$nulls":37},"20%",null,"WI 225"]
["Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partner, or share",{"$nulls":37},"20%",null,"WI 226"]
[null," in the net income after tax of an association, joint account or a joint venture  taxable as a corporation of which he is a member or a co-venturer"]
["Distributive share  of  individual partners  in a taxable partnership, association,  joint account or joint venture or consortium",{"$nulls":37},"10%",null,"WI 240"]
["All kinds of royalty payments to citizens, resident aliens and NRAETB (other than WI 380 and WI 341), domestic and resident foreign corporations",{"$nulls":37},"20%",null,"WI 250",null,"WC 250"]
["On  prizes exceeding P10,000 & other winnings paid to individuals",{"$nulls":37},"20%",null,"WI 260"]
["Branch profit remittances  by all corporations except PEZA/SBMA/CDA registered",{"$nulls":37},"15%",{"$nulls":3},"WC 280"]
["On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels",{"$nulls":37},"4.5%",{"$nulls":3},"WC 290"]
["On the gross  rentals, charters  and  other  fees  derived  by non-resident lessor of aircraft, machineries and equipments",{"$nulls":37},"7.5%",{"$nulls":3},"WC 300"]
["On payments to oil exploration service contractors/sub-contractors",{"$nulls":37},"8%",null,"WI 310",null,"WC 310"]
["Payments to Filipinos or alien individuals employed by Foreign Petroleum Service  Contractors/Sub-contractors,  Offshore Banking  Units and Regional or ",{"$nulls":37},"15%",null,"WI 320"]
[null,"Area Headquarters and Regional Operating Headquarters of Multinational Companies occupying executive/managerial and technical positions."]
["Payments to NRANETB except on sale of shares in domestic corp. and real property",{"$nulls":37},"25%",null,"WI 330"]
["On  payments to non-resident individual/foreign  corporate cinematographic film owners, lessors or distributors ",{"$nulls":37},"25%",null,"WI 340",null,"WC 340"]
["On other payments to NRFCs ",{"$nulls":41},"*WC 230"]
["Royalties paid to NRAETB on cinematographic films and similar works",{"$nulls":37},"25%",null,"WI 341"]
["Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the ",{"$nulls":37},"30%",null,"WI 350"]
[null,"National Internal Revenue Code of 1997"]
["Royalties paid to citizens, resident  aliens and NRAETB on books, other literary works and musical compositions",{"$nulls":37},"10%",null,"WI 380"]
["Informers Cash Reward to individuals/juridical persons",{"$nulls":37},"10%",null,"WI 410",null,"WC 410"]
[]
["*   NRAETB   -  Non - resident alien engaged in trade or business within the Philippines",{"$nulls":27},"            *   NR    -  Non - resident"]
["*   NRANETB - Non - resident alien not engaged in trade or business within the Philippines",{"$nulls":27},"            *   OBU  - Offshore Banking Unit   "]
["*   NRFC        - Non - resident Foreign Corporations",{"$nulls":27},"            *   FCDU - Foreign Currency Deposit Unit"]