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["Republic of the Philippines"]
["Department of Finance"]
["Bureau of Internal Revenue"]
[]
[{"$nulls":30}," "]
[]
[]
[]
[]
["Fill in all applicable spaces. Mark all appropriate boxes with an \"X\"."]
["1","For the Period",{"$nulls":6},"From",{"$nulls":11},"(MM/DD/YYYY)",{"$nulls":6},"To",{"$nulls":10},"(MM/DD/YYYY)"]
[]
["Part I - Payee   Information"]
["2","Taxpayer Identification Number (TIN)"]
[]
[3,"Payee's Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)"]
[]
[]
[]
[4,"Registered Address",{"$nulls":37},"4A","Zip Code"]
[]
[]
[5,"Foreign Address, if "]
[]
[]
["Part II - Payor   Information"]
["6","Taxpayer Identification Number (TIN)"]
[]
[7,"Payor's Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)"]
[]
[]
[]
[8,"Registered Address",{"$nulls":37},"8A","Zip Code"]
[]
[]
[]
["Part III - Details of Monthly Income Payments and Tax Withheld for the Quarter"]
["Income Payments Subject to Expanded Withholding Tax",{"$nulls":11},"ATC",{"$nulls":3},"AMOUNT OF INCOME PAYMENTS",{"$nulls":19},"Tax Withheld For the Quarter"]
[{"$nulls":16},"1st Month of ",{"$nulls":4},"2nd Month of",{"$nulls":4},"3rd Month of",{"$nulls":4},"Total"]
[{"$nulls":16},"the Quarter",{"$nulls":4},"the Quarter",{"$nulls":4},"the Quarter"]
{"$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,{"$nulls":4},0]
["         We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct,"]
["pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to"]
["the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A No. 10173) for legitimate and lawful purposes."]
[]
[]
["Signature over Printed Name of Payor/Payor's  Authorized Representative/Tax Agent"]
["(Indicate Title/Designation and TIN)"]
[]
[]
[]
[null,"Tax Agent Accreditation No./Attorney's Roll No. (if applicable)",{"$nulls":18},"Date of Issuance",{"$nulls":11},"Date of Expiry"]
["CONFORME:"]
[]
["Signature over Printed Name of Payee/Payee's Authorized Representative/Tax Agent"]
["(Indicate Title/Designation and TIN)"]
[]
[]
[null,"Tax Agent Accreditation No./Attorney's Roll No. (if applicable)",{"$nulls":18},"Date of Issuance",{"$nulls":11},"Date of Expiry"]
[]
[" *NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)  "]

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[]
["SCHEDULES OF ALPHANUMERIC TAX CODES"]
["A","Income Payments subject to Expanded Withholding Tax",{"$nulls":12},"ATC",{"$nulls":5},"A","Income Payments subject to Expanded Withholding Tax",{"$nulls":12},"ATC"]
[{"$nulls":14},"Individual",null,null,"Corporation",{"$nulls":16},"Individual",null,null,"Corporation"]
["Professional (Lawyers, CPAs, Engineers, etc.)",{"$nulls":19},"Payment by the General Professional Partnerships (GPPs) to its partners"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI010",{"$nulls":6},"If gross income for the current year did not exceed P 720,000",{"$nulls":12},"WI152"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI011",{"$nulls":6},"If gross income exceeds P 720,000",{"$nulls":12},"WI153"]
["Professional (Lawyers, CPAs, Engineers, etc.)",{"$nulls":19},"Income payments made by credit card companies",{"$nulls":13},"WI156",null,null,"WC156"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":16},"WC010",null,"Additional income payments to government personnel from importers, shipping",{"$nulls":13},"WI159"]
[null,"If gross income exceeds P 720,000",{"$nulls":16},"WC011",null,"and airline companies or their agents for overtime services"]
["Professional entertainers such as, but not limited to actors and actresses, singers,",{"$nulls":19},"Income payments made by the government and government-owned and",{"$nulls":13},"WI640",null,null,"WC640"]
["lyricist, composers, emcees ",{"$nulls":19},"controlled corporations (GOCCs) to its local/resident suppliers of goods "]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI020",{"$nulls":5},"other than those covered by other rates of withholding tax"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI021",{"$nulls":5},"Income payments made by the government and government-owned and",{"$nulls":13},"WI157",null,null,"WC157"]
["Professional entertainers such as, but not limited to actors and actresses, singers,",{"$nulls":19},"controlled corporations (GOCCs) to its local/resident suppliers of services "]
["lyricists, composers, emcees ",{"$nulls":19},"other than those covered by other rates of withholding tax"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC020",null,null,"Income payment made by top withholding agents to their local/resident supplier",{"$nulls":13},"WI158",null,null,"WC158"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC021",null,null,"of goods other than those covered by  other rates of withholding tax"]
["Professional athletes including basketball players, pelotaris and jockeys",{"$nulls":19},"Income payment made by top withholding agents to their local/resident supplier",{"$nulls":13},"WI160",null,null,"WC160"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI030",{"$nulls":5},"of services other than those covered by other rates of withholding tax"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI031",{"$nulls":5},"Commissions, rebates, discounts and other similar considerations paid/granted to "]
["Professional athletes including basketball players, pelotaris and jockeys",{"$nulls":19},"independent and/or exclusive sales representatives and marketing agents and sub-"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC030",null,null,"agents of companies, including multi-level marketing companies"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC031",{"$nulls":3}," If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI515"]
["All directors and producers involved in movies, stage, radio, television and musical ",{"$nulls":20}," If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI516"]
["productions",{"$nulls":19},"Commissions, rebates, discounts and other similar considerations paid/ granted"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI040",{"$nulls":5},"to independent and/or exclusive sales representatives and marketing agents"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI041",{"$nulls":5},"and sub-agents of companies, including multi-level marketing companies"]
["All directors and producers involved in movies, stage, radio, television and musical ",{"$nulls":20},"  If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC515"]
["productions",{"$nulls":20},"  If gross income exceeds P 720,000",{"$nulls":15},"WC516"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC040",null,null,"Gross payments to embalmers by funeral parlors",{"$nulls":13},"WI530"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC041",null,null,"Payments made by pre-need companies to funeral parlors",{"$nulls":13},"WI535",null,null,"WC535"]
["Management and technical consultants",{"$nulls":19},"Tolling fees paid to refineries",{"$nulls":13},"WI540",null,null,"WC540"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI050",{"$nulls":5},"Income payments made to suppliers of agricultural products in excess",{"$nulls":13},"WI610",null,null,"WC610"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI051",{"$nulls":5},"of cumulative amount of P 300,000 within the same taxable year"]
["Management and technical consultants",{"$nulls":19},"Income payments on purchases of minerals, mineral products and quarry",{"$nulls":13},"WI630",null,null,"WC630"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC050",null,null,"such as but not limited to silver, gold, marble, granite, gravel, sand, boulders"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC051",null,null,"and other mineral products except purchases by Bangko Sentral ng Pilipinas"]
["Business and bookkeeping agents and agencies",{"$nulls":19},"Income payments on purchases of minerals, mineral products and quarry",{"$nulls":13},"WI632",null,null,"WC632"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI060",{"$nulls":5},"resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI061",{"$nulls":5},"PD 1899, as amended by RA No. 7076"]
["Business and bookkeeping agents and agencies",{"$nulls":19},"On gross amount of refund given by MERALCO to customers with",{"$nulls":13},"  WI650",null,null,"WC650"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC060",null,null,"active contracts as classified by MERALCO"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC061",null,null,"On gross amount of refund given by MERALCO to customers with",{"$nulls":13},"  WI651",null,null,"WC651"]
["Insurance agents and insurance adjusters",{"$nulls":19},"terminated contracts as classified by MERALCO"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI070",{"$nulls":5},"On gross amount of interest on the refund of meter deposit whether paid directly to",{"$nulls":13},"  WI660",null,null,"WC660"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI071",{"$nulls":5},"the customers or applied against customer’s billings of Residential and General"]
["Insurance agents and insurance adjusters",{"$nulls":19},"Service customers whose monthly electricity consumption exceeds 200 kwh as "]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC070",null,null,"classified by MERALCO"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC071",null,null,"On gross amount of interest on the refund of meter deposit whether paid directly to",{"$nulls":13},"WI661",null,null,"WC661"]
["Other recipients of talent fees",{"$nulls":19},"the customers or applied against customer’s billings of  Non- Residential customers"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI080",{"$nulls":5},"whose monthly electricity consumption exceeds 200 kwh as classified by "]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI081",{"$nulls":5},"MERALCO"]
["Other recipients of talent fees",{"$nulls":19},"On gross amount of interest on the refund of meter deposit whether paid directly to",{"$nulls":13},"WI662",null,null,"WC662"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC080",null,null,"the customers or applied against customer’s billings of Residential and General"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC081",null,null,"Service customers whose monthly electricity consumption exceeds 200 kwh as "]
["Fees of directors who are not employees of the company",{"$nulls":19},"classified by other electric Distribution Utilities (DU)"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI090",{"$nulls":5},"On gross amount of interest on the refund of meter deposit whether paid directly to",{"$nulls":13},"WI663",null,null,"WC663"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI091",{"$nulls":5},"the customers or applied against customer’s billings of  Non-Residential customers"]
["Rentals: On gross rental or lease for the continued use or possession of personal ",{"$nulls":13},"WI100",null,null,"WC100",null,null,"whose monthly electricity consumption exceeds 200 kwh as classified by other "]
["property in excess of Ten thousand pesos (P 10,000) annually and real property ",{"$nulls":19},"electric Distribution Utilities (DU)"]
["used in business which the payor or obligor has not taken title or is not taking title, ",{"$nulls":19},"Income payments made by political parties and candidates of local and national",{"$nulls":13},"WI680",null,null,"WC680"]
["or in which has no equity; poles, satellites, transmission facilities and billboards",{"$nulls":19},"elections on all their purchases of goods and services related to campaign"]
["Cinematographic film rentals and other payments to resident individuals and",{"$nulls":13},"WI110",null,null,"WC110",null,null,"expenditures, and income payments made by individuals or juridical persons for"]
["corporate cinematographic film owners, lessors or distributors",{"$nulls":19},"their purchases of goods and services intended to be given as campaign "]
["Income payments to certain contractors ",{"$nulls":13},"WI120",null,null,"WC120",null,null,"contributions to political parties and candidates"]
["Income distribution to the beneficiaries of estates and trusts",{"$nulls":13},"WI130",{"$nulls":5},"Income payments received by Real Estate Investment Trust (REIT)",{"$nulls":16},"WC690"]
["Gross commissions or service fees of customs, insurance, stock, immigration and",{"$nulls":19},"Interest income derived from any other debt instruments not within the",{"$nulls":13},"WI710",null,null,"WC710"]
["commercial brokers, fees of agents of professional entertainers and real estate",{"$nulls":19},"coverage of deposit substitutes and Revenue Regulations No. 14-2012 "]
["service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers ",{"$nulls":19},"Income payments on locally produced raw sugar",{"$nulls":13},"WI720",null,null,"WC720"]
["and real estate brokers)",{"$nulls":19},"Sale of Real Property (Ordinary Asset)",{"$nulls":7},{"v":0.015,"d":"1.50%"},{"$nulls":5},"WI555",null,null,"WC555"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI139",{"$nulls":13},{"v":0.03,"d":"3%"},{"$nulls":5},"WI556",null,null,"WC556"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI140",{"$nulls":13},{"v":0.05,"d":"5%"},{"$nulls":5},"WI557",null,null,"WC557"]
["Gross commissions or service fees of customs, insurance, stock, immigration and",{"$nulls":27},{"v":0.06,"d":"6%"},{"$nulls":5},"WI558",null,null,"WC558"]
["commercial  brokers, fees of agents of professional entertainers and real estate",{"$nulls":19},"B Money Payments Subject to Withholding of Business Tax by Government or Private Payor (Individual & Corporate)"]
["service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers "]
["and real estate brokers)",{"$nulls":19},"Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding",{"$nulls":13},"WB080"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC139",null,null,"Agent"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC140",null,null,"Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding ",{"$nulls":13},"WB082"]
["Professional fees paid to medical practitioners (includes doctors of medicine,",{"$nulls":19},"Agent"]
["doctors of veterinary science & dentists) by hospitals & clinics or paid directly by ",{"$nulls":19},"VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax",{"$nulls":13},"WV012"]
["Health Maintenance Organizations (HMOs) and/or similar establishments",{"$nulls":19},"credit) (creditable)"]
[null,"If gross income for the current year did not exceed P 3M",{"$nulls":12},"WI151",{"$nulls":5},"VAT Withholding on Purchases of Services (with waiver of privilege to claim input",{"$nulls":13},"WV022"]
[null,"If gross income is more than P 3M or VAT Registered regardless of amount",{"$nulls":12},"WI150",{"$nulls":5},"tax credit) (creditable)"]
["Professional fees paid to medical practitioners (includes doctors of medicine "]
["doctors of veterinary science & dentists) by hospitals & clinics or paid directly by "]
["Health Maintenance  Organizations (HMOs) and/or similar establishments"]
[null,"If gross income for the current year did not exceed P 720,000",{"$nulls":15},"WC151"]
[null,"If gross income exceeds P 720,000",{"$nulls":15},"WC150"]
["C Money Payments Subject to Withholding of Business Tax by Government Payor Only"]
["Tax on Carriers and Keepers of Garages",{"$nulls":16},"WB030",null,null,"Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking"]
["Franchise Tax on Gas and Utilities",{"$nulls":16},"WB040",null,null,"Functions"]
["Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do",{"$nulls":16},"WB050",null,null,"A.","On interest, commissions and discounts from lending activities as well as Income"]
["not exceed P10M & who are not VAT-registered taxpayers",{"$nulls":19},"from financial leasing, on the basis of the remaining maturities of instrument from"]
["Tax on Life Insurance Premiums",{"$nulls":16},"WB070",null,null,"which such receipt are derived"]
["Tax on Overseas Dispatch, Message or Conversation from the Philippines",{"$nulls":16},"WB090",null,null,"-","Maturity period is five years or less",{"$nulls":11},{"v":0.05,"d":"5%"},{"$nulls":3},"WB108"]
["Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions",{"$nulls":19},"-","Maturity period is more than five years",{"$nulls":11},{"v":0.01,"d":"1%"},{"$nulls":3},"WB109"]
["A. On interest, commissions and discounts from lending activities as well as income from financial",{"$nulls":19},"B.","On all other items treated as gross income under the code",{"$nulls":11},{"v":0.05,"d":"5%"},{"$nulls":3},"WB110"]
["     leasing, on the basis of the remaining maturities of instrument from which such receipt are derived",{"$nulls":19},"Tax on Cockpits",{"$nulls":16},"WB140"]
["-","Maturity period is five years or less",{"$nulls":12},{"v":0.05,"d":"5%"},null,null,"WB301",null,null,"Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,",{"$nulls":16},"WB150"]
["-","Maturity period is more than five years",{"$nulls":12},{"v":0.01,"d":"1%"},null,null,"WB303",null,null,"karaoke television, karaoke boxes, music lounges and other similar establishments"]
["B. On dividends and equity shares and net income of subsidiaries",{"$nulls":13},{"v":0,"d":"0%"},null,null,"WB102",null,null,"Tax on Boxing exhibitions",{"$nulls":16},"WB160"]
["C. On royalties, rentals of property, real or personal, profits from exchange        ",{"$nulls":16},"WB103",null,null,"Tax on Professional basketball games",{"$nulls":16},"WB170"]
["     and all other items treated as gross income under the Code",{"$nulls":13},{"v":0.07,"d":"7%"},{"$nulls":5},"Tax on jai-alai and race tracks",{"$nulls":16},"WB180"]
["D. On net trading gains within the taxable year on foreign currency, debt ",{"$nulls":16},"WB104",null,null,"Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange",{"$nulls":16},"WB200"]
["     securities, derivatives and other similar financial instruments",{"$nulls":13},{"v":0.07,"d":"7%"},{"$nulls":5},"Tax on shares of stock sold or exchanged through initial and secondary public offering"]
["Business tax on Agents of Foreign Insurance Companies - Owner of the Property",{"$nulls":16},"WB121",null,null,"-","Not over 25%                                                                                              ",{"$nulls":11},{"v":0.04,"d":"4%"},{"$nulls":3},"WB201"]
["Tax on International Carriers",{"$nulls":16},"WB130",null,null,"-","Over 25% but not exceeding 33 1/3%                                                         ",{"$nulls":11},{"v":0.02,"d":"2%"},{"$nulls":3},"WB202"]
["Business Tax on Agents of Foreign Insurance Companies - Insurance Age",{"$nulls":16},"WB120",null,null,"-","Over 33 1/3%                                                                                               ",{"$nulls":11},{"v":0.01,"d":"1%"},{"$nulls":3},"WB203"]
["Business Tax on Agents of Foreign Insurance Companies - Owner of the Property",{"$nulls":16},"WB121"]
["Tax on International Carriers",{"$nulls":16},"WB130"]