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[]
[]
[{"$nulls":30}," "]
[]
[]
[]
[]
["1","For the Period"]
[null,"     From",{"$nulls":11},"  (MM/DD/YY)",{"$nulls":6},"To",{"$nulls":9},"  (MM/DD/YY)"]
["Part I",null,null,"Payee   Information"]
["2","Taxpayer"]
[null,"Identification Number"]
[]
["3","Payee's Name"]
[{"$nulls":8},"(Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals)"]
["4","Registered Address",{"$nulls":33},"4A","Zip Code"]
[]
["5","Foreign Address",{"$nulls":33},"5A","Zip Code"]
[]
[{"$nulls":3},"Payor   Information"]
["6","Taxpayer"]
[null,"Identification Number"]
[]
["7","Payor's Name"]
[{"$nulls":8},"(Last Name, First Name, Middle Name for Individuals) (Registered Name for Non-Individuals)"]
["8","Registered Address",{"$nulls":33},"8A","Zip Code"]
[]
[]
["PART II",null,null,"Details of Monthly Income Payments and Tax Withheld for the Quarter"]
["Income Payments Subject to  ",{"$nulls":11},"ATC",{"$nulls":3},"AMOUNT OF INCOME PAYMENTS"]
["Expanded Withholding Tax",{"$nulls":15},"1st Month of ",{"$nulls":4},"2nd Month of",{"$nulls":4},"3rd Month of",{"$nulls":4},"Total",{"$nulls":4},"Tax Withheld"]
[{"$nulls":16},"the Quarter",{"$nulls":4},"the Quarter",{"$nulls":4},"the Quarter",{"$nulls":9},"For the Quarter"]
{"$rows_empty":13}
["Total",{"$nulls":30},0,{"$nulls":4},0]
["Money Payments Subject to Withholding"]
["of Business Tax (Government & Private)"]
{"$rows_empty":16}
["Total",{"$nulls":30},0,{"$nulls":4},0]
["         We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct,"]
["pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof."]
[]
[null,"Payor/Payor's  Authorized Representative/Accredited Tax Agent",{"$nulls":18},"TIN of Signatory",{"$nulls":11},"Title/Position of Signatory"]
[{"$nulls":5},"(Signature Over Printed Name)"]
[]
[null,"Tax Agent Accreditation No./Attorney's Roll No. (if applicable)",{"$nulls":18},"Date of Issuance",{"$nulls":11},"Date of Expiry"]
["Conforme:"]
[]
[null,"Payee/Payee's Authorized Representative/Accredited Tax Agent",{"$nulls":18},"TIN of Signatory",{"$nulls":8},"Title/Position of Signatory",{"$nulls":7},"Date Signed"]
[null,"(Signature Over Printed Name)"]
[]
[null,"Tax Agent Accreditation No./Attorney's Roll No. (if applicable)",{"$nulls":18},"Date of Issuance",{"$nulls":11},"Date of Expiry"]

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["SCHEDULES OF ALPHANUMERIC TAX CODES"]
["A","Income Payments subject to Expanded Withholding Tax",{"$nulls":30},"ATC"]
[{"$nulls":32},"IND",null,null,"CORP"]
[1,"Professional/talent fees paid to juridical persons/individuals (lawyers, CPAs, etc.)"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 010",null,null,"WC 010"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"WI 011",null,null,"WC 011"]
[2,"Professional entertainers-",{"$nulls":30},"WI 020"]
[null,null,"-if current year's gross income does not exceed P720,000.00"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"WI 021"]
[3,"Professional athletes-",{"$nulls":30},"WI 030"]
[null,null,"-if current year's gross income does not exceed P720,000.00"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"WI 031"]
[4,"Movie, stage, radio, television and musical directors-",{"$nulls":30},"WI 040"]
[null,null,"-if current year's gross income does not exceed P720,000.00"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"WI 041"]
[5,"Management & technical consultants"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 050"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"W 051"]
[6,"Bookkeeping agents and agencies"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 060"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"WI 061"]
[7,"Insurance agents & insurance adjusters"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 070"]
[null,null,"-if current year's gross income exceed P720,000.00",{"$nulls":29},"WI 071"]
[8,"Other recipient of talents fees-",{"$nulls":30},"WI 080"]
[null,null,"-if current year's gross income does not exceed P720,000.00"]
[null,null,"-if current year's gross income exceeds P720,000.00",{"$nulls":29},"WI 081"]
[9,"Fees of directors who are not employee of the company"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 090"]
[null,null,"-if current year's gross income exceeds P720,000.00",{"$nulls":29},"WI 091"]
[10,"Rentals - Real Properties and Personal Properties, Poles, Satellites and Transmission facilities and Billboards",{"$nulls":30},"WI 100",null,null,"WC 100"]
[11,"Cinematographic film rentals",{"$nulls":30},"WI 110",null,null,"WC 110"]
[12,"Prime contractors/Sub-contractors ",{"$nulls":30},"WI 120",null,null,"WC 120"]
[13,"Income distribution to beneficiaries of estates & trusts",{"$nulls":30},"WI 130"]
[14,"Gross commissions or service fees of customs, insurance, stock, real estate, immigration & commercial brokers ",{"$nulls":30},"WI 140",null,null,"WC 140"]
[null,"& fees of agents of professional entertainers "]
[15,"Payment to medical practitioners thru a duly registered professional partnership ",{"$nulls":30},"WI 141"]
[16,"Payments for medical/dental veterinary services thru hospitals/clinics/health maintenance organizations including "]
[null,"direct payments to service providers"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 151"]
[null,null,"-if current year's gross income exceeds P720,000.00",{"$nulls":29},"WI 150"]
[17,"Payment to partners in general professional partnership"]
[null,null,"-if current year's gross income does not exceed P720,000.00",{"$nulls":29},"WI 152"]
[null,null,"-if current year's gross income exceeds P720,000.00",{"$nulls":29},"WI 153"]
[18,"Income payments made by credit card companies  to any business entity ",{"$nulls":30},"WI 156",null,null,"WC 156"]
[19,"Income payments made by the government to its local/resident suppliers of goods",{"$nulls":30},"WI 640",null,null,"WC 640"]
[20,"Payments made by government offices on their purchases of goods and services from local/resident suppliers ",{"$nulls":30},"WI 157",null,null,"WC 157"]
[21,"Payments made by top 10,000 private corporations to their local/resident suppliers of goods ",{"$nulls":30},"WI 158",null,null,"WC 158"]
[22,"Payments made by top 10,000 private corporations to their local/resident suppliers of services",{"$nulls":30},"WI 160",null,null,"WC 160"]
[23,"Additional payments to gov't. personnel from importers , shipping and airline companies or their agents",{"$nulls":30},"WI 159"]
[24,"Commissions, rebates, discounts and other similar considerations paid/granted to independent and exclusive ",{"$nulls":30},"WI 515",null,null,"WC 515"]
[null,"distributors, medical/technical and sales reperesentatives and marketing agents and sub-agents of "]
[null,"multi-level marketing companies"]
[25,"Gross payments made to embalmers by funeral companies",{"$nulls":30},"WI 530"]
[26,"Payments made by pre-need companies to funeral parlors ",{"$nulls":30},"WI 535",null,null,"WC 535"]
[27,"Tolling fee paid to refineries",{"$nulls":30},"WI 540",null,null,"WC 540"]
[28,"Sale of Real Property (Ordinary Asset)",{"$nulls":11},"1.5%",{"$nulls":18},"WI 555",null,null,"WC 555"]
[{"$nulls":13},"3%",{"$nulls":18},"WI 556",null,null,"WC 556"]
[{"$nulls":13},"5%",{"$nulls":18},"WI 557",null,null,"WC 557"]
[{"$nulls":13},"6%",{"$nulls":18},"WI 558",null,null,"WC 558"]
[29,"Income payments made to suppliers of agricultural products",{"$nulls":30},"WI 610",null,null,"WC 610"]
[30,"Interest payments by any person other than those subject to final tax",{"$nulls":30},"WI 620",null,null,"WC 620"]
[31,"Income payments on purchases of minerals, mineral products & quarry resources",{"$nulls":30},"WI 630",null,null,"WC 630"]
["B","Money Payments Subject to Withholding of Business Tax by Government Payor only"]
[32,"Tax on carriers and keepers of garages",{"$nulls":30},"WB 030"]
[33,"Franchise Tax on Gas and Water Utilities",{"$nulls":30},"WB 040"]
[34,"Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M ",{"$nulls":30},"WB 050"]
[null,"    and who are not Value-Added Tax registered taxpayers"]
[35,"Tax on life insurance premiums",{"$nulls":30},"WB 070"]
[36,"Tax on Overseas Dispatch, Message or Conversation originating from the Phils.",{"$nulls":30},"WB 090"]
["Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions"]
[37,"A. On interest, commissions and discounts from lending activities  as well as income from financial leasing,  on the"]
[null,"    basis of the remaining maturities of instrument from which such receipts are derived"]
[{"$nulls":3},"     - Maturity period is five years or less",{"$nulls":17},"5%",{"$nulls":10},"WB 301"]
[{"$nulls":3},"     - Maturity period is more than five years",{"$nulls":17},"1%",{"$nulls":10},"WB 303"]
[38,"Tax on royalties, rentals of property, real or personal, profits from exchange & all other  items treated as gross income ",{"$nulls":30},"WB 103"]
[null,"   under Section 32 of the Code ",{"$nulls":19},"7%"]
[39,"On net trading gains within the taxable year on foreign currency,debt securities, derivatives, and other ",{"$nulls":30},"WB 104"]
[null,"           ","financial instruments",{"$nulls":18},"7%"]
["Tax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions"]
[null,"A. On interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis "]
[null,"     ","of the remaining maturities of instrument from which such receipts are derived"]
[40,null,null,"     - Maturity period is five years or less",{"$nulls":17},"5%",{"$nulls":10},"WB 108"]
[41,null,null,"     - Maturity period is more than five years",{"$nulls":17},"1%",{"$nulls":10},"WB 109"]
[42,"B. On all other items treated as gross income under the code ",{"$nulls":19},"5%",{"$nulls":10},"WB 110"]
[43,"Business Tax on Agents of foreign insurance co.- insurance agents               ",{"$nulls":19},"10%",{"$nulls":10},"WB 120"]
[44,"Business Tax on Agents of foreign insurance co.-owner of the property          ",{"$nulls":19},"5%",{"$nulls":10},"WB 121"]
[45,"Tax on International Carriers",{"$nulls":30},"WB 130"]
[46,"Tax on Cockpits",{"$nulls":30},"WB 140"]
[47,"Tax on Cabaret, night and day club",{"$nulls":30},"WB 150"]
[48,"Tax on Boxing exhibitions",{"$nulls":30},"WB 160"]
[49,"Tax on Professional basketball games",{"$nulls":30},"WB 170"]
[50,"Tax on jai-alai and race tracks",{"$nulls":30},"WB 180"]
[51,"Tax on sale, barter or exchange of stocks listed & traded through Local Stock Exchange",{"$nulls":30},"WB 200"]
[52,"Tax on shares of stock sold or exchanged through initial and secondary public offering"]
[{"$nulls":3},"-   Not over 25%",{"$nulls":12},"4%",{"$nulls":15},"WB 201"]
[{"$nulls":3},"-  Over 25% but not exceeding 33  1/3 %",{"$nulls":12},"2%",{"$nulls":15},"WB 202"]
[{"$nulls":3},"-  Over 33  1/3%",{"$nulls":12},"1%",{"$nulls":15},"WB 203"]
["C","Money Payments Subject to Withholding of Business Tax by Government or Private Payors (Individual &  Corporate)"]
[53,"Person exempt from VAT under Sec. 109 (v) (Government withholding agent)",{"$nulls":25},"3%",{"$nulls":4},"WB 080"]
[54,"Person exempt from VAT under Sec. 109 (v) (Private withholding agent)",{"$nulls":25},"3%",{"$nulls":4},"WB 082"]
[55,"Vat Withholding on Purchase of Goods  (with waiver of privilege to claim input tax credits)",{"$nulls":25},"10%",{"$nulls":4},"WV 012"]
[56,"Vat Withholding on Purchase of Services  (with waiver of privilege to claim input tax credits)",{"$nulls":25},"10%",{"$nulls":4},"WV 022"]