Description

Withholding Tax on Compensationis the tax withheld from income payments to individuals arising from an employer-employee relationship.Expanded Withholding Taxis a kind of withholding tax which is prescribed on certain income payments and is creditable against the income tax due of the payee for the taxable quarter/year in which the particular income was earned.Final Withholding Taxis a kind of withholding tax which is prescribed on certain income payments and is not creditable against the income tax due of the payee on other income subject to regular rates of taxfor the taxable year. Income Tax withheld constitutes the full and final payment of the Income Tax due from the payee on the particular income subjected to final withholding tax.Withholding Tax on Government Money Payments (GMP) - Percentage Taxes- is the tax withheld by National GovernmentAgencies (NGAs)and instrumentalities, including government-owned and controlled corporations (GOCCs) and local government units (LGUs), before making any payments to non-VAT registered taxpayers/suppliers/payeesWithholding Tax on GMP - Value AddedTaxes (GVAT)- is the tax withheld by NationalGovernment Agencies (NGAs)and instrumentalities, including government-owned and controlled corporations (GOCCs) and local government units (LGUs), before making any payments to VAT registered taxpayers/suppliers/payees on account of their purchases of goods and services.

Codal Reference

Republic Act Nos. 8424, 9337, 9442, 9504Sections57 to 58and78 to 83 of the National Internal Revenue Code (NIRC)

Monthly Remittance of Taxes Withheld on Compensation

Tax FormBIR Form 1601-C : Monthly Remittance Return of Income Taxes Withheld on CompensationWho Are Required To FileEvery registered withholding agent on compensation, which includes, but not limited to the following:1) Individuals engaged in business or practice of profession with employees subject to income tax2) All Juridical persons (e.g., Corporations, general partnerships, associations, etc.)whether or notengaged in business.3) Government Agencies and Instrumentalities (e.g.,NGAs, GOCCs, etc.),including local governmentunits (LGUs)Documentary Requirements/Attachments to the tax return:1) For amended return, proof of remittance and the return previously filed.2) For those with advance payments, BIR Form No. 06053) For Private Sector, copy of the list of MWEs who received hazard pay submitted to the DOLE Regional/Provincial Offices-Operations Division/Unit,for the return period March, June, September and December, if applicable.4) For Public Sector, copy of Department of Budget and Management (DBM) circular/s or equivalent on MWEs allowed to receive hazard pay,forthe return period March, June, September and December,if applicable.5) Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003.Procedures forFiling and Payment1. Read instructions indicated in the tax return.2. Accomplish correctly BIR Form 1601-C in triplicate copies.3. If there is tax required to be remitted:- Proceed to the nearest AuthorizedAgent Bank (AAB)of the Revenue District Office (RDO) where you are registered or withholding agent is registered and present the duly accomplished BIR Form No. 1601-C, together with the required attachments(if applicable)and your payment.- In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or withholding agent is registeredand present the duly accomplished BIR Form No. 1601- C, together with the required attachments(if applicable)and your payment.- Receive your copy of the duly stamped and validated form from the teller of the AAB's/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.4. If there is no tax required to be remitted:- Proceed to the Revenue District Office where you areregistered or where the withholding agent is registeredand present the duly accomplished BIR Form 1601-C, together with the required attachments.

- Receive your copy of the duly stamped and validated form from the RDO representative

Deadline

Filing Via EFPSGroup A - Fifteen (15) days following end of the monthGroup B - Fourteen (14) days following end of the monthGroup C - Thirteen (13) days following end of the monthGroup D - Twelve (12) days following end of the monthGroup E - Eleven (11) days following end of the monthNote:The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.Payment Via EFPSOn or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for themonth of December which shall bepaidon or before January 20 of the succeeding year.Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day the return is e-filedwhich shall be on or before the 10th day following the month in which withholding was made, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the succeeding year.

Manual Filingand PaymentOn or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding yearTax RatesREVISED WITHHOLDING TAX TABLES

Effective JANUARY 1, 2009

DAILY12345678

Exemption0.000.001.658.2528.0574.26165.02412.54

Status(000P)+0% over+5% over+10% over+15% over+20% over+25% over+30% over+32% over

A. Table for employees without qualified dependent

1. Z0.01033992314628251,650

2. S/ME50.011651982643966279901,815

B. Table forsingle/married employee with qualified dependent child(ren)

1. ME1 / S175.012482813474797101,0731,898

2. ME2 / S2100.013303634295617921,1551,980

3. ME3 / S3125.014134465126448751,2382,063

4. ME4 / S4150.014955285947269571,3202,145

WEEKLY12345678

Exemption0.000.009.6248.08163.46432.69961.542,403.85

Status+0% over+5% over+10% over+15% over+20% over+25% over+30% over+32% over

A. Table for employees without qualified dependent

1. Z0.0101925771,3462,6924,8089,615

2. S/ME50.019621,1541,5382,3083,6545,76910,577

B. Table forsingle/married employee with qualified dependent child(ren)

1. ME1 / S175.011,4421,6352,0192,7884,1356,25011,058

2. ME2 / S2100.011,9232,1152,5003,2694,6156,73111,538

3. ME3 / S3125.012,4042,5962,9813,7505,0967,21212,019

4. ME4 / S4150.012,8853,0773,4624,2315,5777,69212,500

SEMI-MONTHLY12345678

Exemption0.000.0020.83104.17354.17937.502,083.335,208.33

Status+0% over+5% over+10% over+15% over+20% over+25% over+30% over+32% over

A. Table for employees without qualified dependent

1. Z0.0104171,2502,9175,83310,41720,833

2. S/ME50.012,0832,5003,3335,0007,91712,50022,917

B. Table forsingle/married employee with qualified dependent child(ren)

1. ME1 / S175.013,1253,5424,3756,0428,95813,54223,958

2. ME2 / S2100.014,1674,5835,4177,08310,00014,58325,000

3. ME3 / S3125.015,2085,6256,4588,12511,04215,62526,042

4. ME4 / S4150.016,2506,6677,5009,16712,08316,66727,083

MONTHLY12345678

Exemption0.000.0041.67208.33708.331,875.004,166.6710,416.67

Status+0% over+5% over+10% over+15% over+20% over+25% over+30% over+32% over

A. Table for employees without qualified dependent

1. Z0.0108332,5005,83311,66720,83341,667

2. S/ME50.014,1675,0006,66710,00015,83325,00045,833

B. Table forsingle/married employee with qualified dependent child(ren)

1. ME1 / S175.016,2507,0838,75012,08317,91727,08347,917

2. ME2 / S2100.018,3339,16710,83314,16720,00029,16750,000

3. ME3 / S3125.0110,41711,25012,91716,25022,08331,25052,083

4. ME4 / S4150.0112,50013,33315,00018,33324,16733,33354,167

Legend:Z-Zero exemptionS-SingleME-Married Employee 1;2;3;4-Number of qualified dependent childrenS/ME = P50,000 EACH WORKING EMPLOYEEQualified Dependent Child = P25,000 each but not exceeding four (4) childrenUSE TABLE A FOR SINGLE/MARRIED EMPLOYEES WITH NO QUALIFIED DEPENDENT1.Married Employee (Husband or Wife) whose spouse is unemployed.2.Married Employee (Husband or Wife) whose spouse is a non-resident citizen receiving income from foreign sources3.Married Employee (Husband or Wife) whose spouse is engaged in business4.Single with dependent father/mother/brother/sister/senior citizen5.Single6.Zero Exemption for employees with multiple employers for their 2nd, 3rd..employers (main employer claims personal & additional exemption7.Zero Exemption for those who failed to file Application for RegistrationUSE TABLE B FOR THE FOLLOWING SINGLE/MARRIED EMPLOYEES WITH QUALIFIED DEPENDENT1.Employed husband and husband claims exemptions of children2.Employed wife whose husband is also employed or engaged in business; husband waived claim for dependent children in favor of the employed wife3.Single with qualified dependent children

Monthly Remittance Of Income Taxes Withheld (Expanded) [Except for Transactions Involving Onerous Transfer of Real Property Classified as Ordinary Asset]

Tax FormBIR Form No. 1601-E : Monthly Remittance Return of Income Taxes Withheld (Expanded) [Except for Transactions Involving Onerous Transfer of Real Property Classified as Ordinary Asset]Who Are Required To FileEvery registered withholding agent on Expanded Withholding Tax, which may include, but not limited to the following:1) In general, any juridical person, whether or not engaged in trade or business2)An individual, with respect to payments made in connection with his trade or business. However, insofar as taxable sale, exchange or transfer of real property is concerned, individual buyers who are not engaged in trade or business are also constituted as withholding agents.3) Government agencies and instrumentalities (e.g., National Government Agencies, Government-Owned or Controlled Corporations, Local Government Units, etc.)4)All individuals, juridical persons and political parties, with respect to their income payments made as campaign expenditures and/or purchase of goods and services intended as campaign contributions.Documentary Requirements1. Return previously filed andproof of remittance, if amended return2. Monthly Alphalist of Payees (MAP), except income payments made by political parties, candidates and income payments made by individual or juridical person on the purchase of goods and services as campaign contributions to political parties and candidates3. For advance payment, BIR Form No. 06054. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003Procedures for Filing and Payment1. Read instructions indicated in the tax return.2. Accomplish BIR Form No. 1601-E in triplicate copies.3. If there is tax required to be remitted:- Proceed to the nearest AuthorizedAgent Bank (AAB)of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1601- E, together with the required attachments and your payment.- In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form 1601-E, together with the required attachments and your payment- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.4. If there is no tax required to be remitted:- Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form 1601-E, together with the required attachments.- Receive your copy of the duly stamped and validated form from the RDO representative.Deadline

Filing Via EFPSGroup A - Fifteen (15) days following end of the monthGroup B - Fourteen (14) days following end of the monthGroup C - Thirteen (13) days following end of the monthGroup D - Twelve (12) days following end of the monthGroup E - Eleven (11) days following end of the monthNote:The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.Payment Via EFPSOn or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for themonth of December which shall bepaidon or before January 20th of the succeeding year.Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day the return is e-filedwhich shall be on or before the 10th day following the month in which withholding was made, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the succeeding year.

Manual Filing and PaymentOn or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding year

Tax RatesBIR FORMTAX TYPEDESCRIPTIONATCTAX RATES

BIR FORM NO. 1601-EMONTHLY REMITTANCE RETURN OF CREDITABLE INCOME TAXES WITHHELD (EXPANDED)

1601-E/2307WEProfessionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals -If the current years gross income is P720,000 and belowWI01010%

1601-E/2307WEProfessionals (lawyers, CPAs, engineers, etc.), talent fees paid to individuals -If the current years gross income exceeds P 720,000WI01115%

1601-E/2307WEProfessionals/ talent fees paid to juridicalpersons -If the current years gross income isP720,000 and belowWC01010%

1601-E/2307WEProfessionals/ talent fees paid to juridicalpersons -If the current years gross income exceeds P 720,000WC01115%

1601-E/2307WEProfessional entertainers, such as, but not limited to, actors and actresses, singers, lyricist, composers, emcees -If the current years gross income is P 720,000 and belowWI02010%

1601-E/2307WEProfessional entertainers, such as, but not limited to, actors and actresses, singers, lyricist, composers, emcees -If the current years gross income exceeds P 720,000WI02115%

1601-E/2307WEProfessional athletes, including basketball players, pelotaris and jockeys - If the current years gross income is P 720,000 and belowWI03010%

1601-E/2307WEProfessional athletes including basketball players, pelotaris and jockeys -If the current years gross income exceedsP720,000WI03115%

1601-E/2307WEMovie, stage, radio, television and musical directors and producers-If the current years gross income isP720,000 and belowWI04010%

1601-E/2307WEMovie, stage, radio, television and musical directors and producers -If the current years gross income exceeds P 720,000WI04115%

1601-E/2307WEManagement and technical consultants paid to individuals.If the current years gross income is P 720,000 and belowWI05010%

1601-E/2307WEManagement and technical consultants paid to individuals -If the current years gross income exceeds P 720,000WI05115%

1601-E/2307WEManagement and technical consultants paid to juridical person -If the current years gross income is P 720,000 and belowWC05010%

1601-E/2307WEManagement and technical consultants paid to juridical person -If the currents years gross incomeexceedsP720,000WC05115%

1601-E/2307WEBusiness and bookkeeping agents and agencies -If the current years gross income is P 720,000 and belowWI06010%

1601-E/2307WEBusiness and bookkeeping agents and agencies -If the current years gross income exceeds P 720,000WI06115%

1601-E/2307WEInsurance agents and insurance adjusters -If the current years gross income is P 720,000 and belowWI07010%

1601-E/2307WEInsurance agents and insurance adjusters -If the current years gross income exceeds P 720,000WI07115%

1601-E/2307WEOther recipients of talent fees -If the current years gross income is P 720,000 and belowWI08010%

1601-E/2307WEOther recipients of talent fees -If the current years gross income exceeds P 720,000WI08115%

1601-E/2307WEFees of directors who are not employees of the company -If the current years gross income is P 720,000 and belowWI09010%

1601-E/2307WEFees of directors who are not employees of the company -If the current years gross incomeexceeds P 720,000WI09115%

1601-E/2307WERentals-real/personal properties, poles, satellites & transmission facilities, billboards- IndividualWI1005%

1601-E/2307WERentals-real/personal properties, poles, satellites & transmission facilities,billboards- CorporateWC1005%

1601-E/2307WECinematographic film rentals- IndividualWI1105%

1601-E/2307WECinematographic film rentals- CorporateWC1105%

1601-E/2307WEIncome payments to prime contractors/sub-contractors - IndividualWI1202%

1601-E/2307WEIncome payments to prime contractors/sub-contractors - CorporateWC1202%

1601-E/2307WEIncome distribution to beneficiaries of estates and trustsWI13015%

1601-E/2307WEGross commission or service fees of custom, insurance, stock, real estate, immigration and commercial brokers & fees of agents of professional entertainers - IndividualWI14010%

1601-E/2307WEGross commission or service fees of custom, insurance, stock, real estate, immigration and commercial brokers & fees of agents of professional entertainers - CorporateWC14010%

1601-E/2307WEPayments to medical practitioners by a duly registered professional partnership for the practice of the medical profession - If the currents year's income payments to the medical practitioner is P720,000 and belowWI14110%

1601-E/2307WEPayments to medical practitioners by a duly registered professional partnership for the practice of the medical profession - If the currents year's income payments to the medical practitioner exceeds P720,000WI14215%

1601-E/2307WEPayments 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 exceeds P 720,000WI15015%

1601-E/2307WEPayments 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 P 720,000 and belowWI15110%

1601-E/2307WEPayment by the general professional partnerships GPP) to its partners - If the current year's income payments to the partners is P 720,000 and belowWI15210%

1601-E/2307WEPayment by the general professional partnerships GPP) to its partners - If the current year's income payments to the partners exceeds P 720,000WI15315%

1601-E/2307WEPayments made by credit card companies - IndividualWI1561% of 1/2

1601-E/2307WEPayments made by credit card companies - CorporateWC1561% of 1/2

1601-E/2307WEIncome payments made by the government to its local/resident suppliers of goods - IndividualWI6401%

1601-E/2307WEIncome payments made by the government to its local/resident suppliers of goods- CorporateWC6401%

1601-E/2307WEIncome payments made by the government to its local/resident suppliers of service- IndividualWI1572%

1601-E/2307WEIncome payments made by the government to its local/resident suppliers of services - CorporateWC1572%

1601-E/2307WEIncome payments made by top 20,000 private corporations to their local/resident suppliers of goods - IndividualWI1581%

1601-E/2307WEIncome payments made by top 20,000 private corporations to their local/resident suppliers of goods -CorporateWC1581%

1601-E/2307WEIncome payments made by top 20,000 private corporations to their local/resident suppliers of services -IndividualWI1602%

1601-E/2307WEIncome payments made by top 20,000 private corporations to their local/resident suppliers of services - CorporateWC1602%

1601-E/2307WEAdditionalpayments to government personnel from importers, shipping and airline companies or their agents for overtime servicesWI15915%

1601-E/2307WECommission, rebates, discounts and other similar considerations paid/granted to independent & exclusive distributors, medical/technical & sales representatives & marketing agents & sub-agents of multi-level marketing companies- IndividualWI51510%

1601-E/2307WECommission, rebates, discounts and other similar considerations paid/granted to independent & exclusive distributors, medical/technical & sales representatives & marketing agents and sub-agents of multi-level marketingcompanies - CorporateWC51510%

1601-E/2307WEGross payments to embalmers by funeral parlorsWI5301%

1601-E/2307WEPayments made by pre-need companies to funeral parlors - IndividualWI5351%

1601-E/2307WEPayments made by pre-need companies to funeral parlors - CorporateWC5351%

1601-E/2307WETolling fee paid to refineries - IndividualWI5405%

1601-E/2307WETolling fee paid to refineries - CorporateWC5405%

1601-E/2307WEIncome payments made to suppliers of Agricultural products - IndividualWI6101%

1601-E/2307WEIncome payments made to suppliers of Agricultural products- CorporateWC6101%

1601-E/2307WEIncome payments on purchases of minerals, mineral products & quarry resources - IndividualWI6305%

1601-E/2307WEIncome payments on purchases of minerals, mineral products & quarry resources - CorporateWC6305%

1601-E/2307WEIncome payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076- IndividualWI6325%

1601-E/2307WEIncome payments on purchases of gold by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076 - CorporateWC6325%

1601-E/2307WEOn gross amount of refund given by Meralco to customers with active contracts as classified by Meralco -IndividualWI65025%

1601-E/2307WEOn gross amount of refund given by Meralco to customers with active contracts as classified by Meralco - CorporateWC65025%

1601-E/2307WEOn gross amount of refund given by Meralco to customers with terminated contracts as classified by Meralco - IndividualWI65132%

1601-E/2307WEOn gross amount of refund given by Meralco to customers with terminated contracts as classified by Meralco - CorporateWC65132%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -IndividualWI66010%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -CorporateWC66010%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -IndividualWI66110%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO -CorporateWC66110%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -IndividualWI66210%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -CorporateWC66210%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -IndividualWI66320%

1601-E/2307WEWithholding on gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer's billing - Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other electric Distribution Utilities (DU) -CorporateWC66320%

1601-E/2307WEIncome payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of goods other than those covered by other rates of withholding tax -IndividualWI6701%

1601-E/2307WEIncome payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of goods other than those covered by other rates of withholding tax -CorporationWC6701%

1601-E/2307WEIncome payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of services other than those covered by other rates of withholding tax -i) IndividualWI6722%

1601-E/2307WEIncome payments made by the top five thousand (5,000) individual taxpayers to their local/resident suppliers of services other than those covered by other rates of withholding tax -ii) CorporationWC6722%

1601-E/2307WEIncome payments made by political parties and candidates of local and national elections of all their purchase of goods and services as campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates -IndividualWI6805%

1601-E/2307WEIncome payments made by political parties and candidates of local and national elections of all their purchase of goods and services as campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates -CorporationWC6805%

1601-E/2307WEIncome payments received by Real Estate Investment Trust (REIT)WC6901%

1601-E/2307WEInterest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 subject to Creditable/ Expanded Withholding Tax - IndividualWI71020%

1601-E/2307WEInterest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 subject to Creditable/ Expanded Withholding Tax - CorporateWC71020%

Monthly Remittance Of Value-Added Taxes And Other Percentage Taxes Withheld

Tax Form

BIRForm No. 1600 - Monthly Remittance Return of Value-Added Taxes and Other Percentage Taxes WithheldWho Are Required To File1. All government offices, bureaus, agencies or instrumentalities, local government units, governmentowned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other judicial/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337.2. Payors of income subject to Value-Added Tax to Non-residents.3. Payors of income to persons, natural or juridical,who opted to remit his/its VAT or percentage tax through the withholding and remittance of the same by the withholding agent/payor which option is manifested by filing the Notice of Availment of the option to Pay the Tax through the Withholding Process, copy furnished the withholding agent-payor and the revenue district offices of both the payor and payee.Documentary Requirements

1. Alphabetical list of payees (MAP) indicating the following:- Month and Year- TIN of withholding agent- Name of Withholding Agent- TIN of Payee- ATC- Nature of Payment- Name of Payee- Amount of Payment- Tax Rate- Tax Required to be Withheld

2. Return previously filed and proof of tax payments, if amended return3. Certificate of Tax Treaty Relief, if applicable4. Authorization Letter, if the return is filed by the authorized representative5. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-20036. BIR Form 0605, for advance payment.Procedures forFiling and Payment1. Read instructions indicated at the back of the tax return.2. Accomplish BIR No. Form 1600 in triplicate copies.

3. If there is tax required to be remitted:- Proceed to the nearest Authorized Agents Banks (AABs) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No.1600, together with the required attachments and your payment.- In places where there are no AABs, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you areregistered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600, together with the required attachments and your payment.- Receive your copy of the duly stamped and validated form from the teller of the AABs /Revenue Collection Officer/duly authorized City or Municipal Treasurer.

4. If there is no tax required to be remitted:- Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form No. 1600, together with the required attachments.

- Receive your copy of the duly stamped and validated form from the RDO representative.

Deadline

On or before the tenth (10th) day of the month following the month the withholding was made, whether EFPS or manual filing and payment.

Tax Rates

BIR FORMTAX TYPEDESCRIPTIONATCTAX RATES

BIR FORM NO. 1600MONTHLY REMITTANCE RETURN OF VALUE-ADDED TAX AND OTHER PERCENTAGE TAXES WITHHELD

1600/2306WGFWVAT on payments for purchases of GoodsWV0105%

1600/2306WGFWVAT on payments for purchases of ServicesWV0205%

1600/2306WGLease or use of properties or property rights owned by non-residents (Government Withholding Agent)WV04012%

1600/2306WGLease or use of properties or property rights owned by non-residents (Private Withholding Agent)WV05012%

1600/2306WGOther services rendered in the Philippines by non-residents (Government Withholding Agent)WV06012%

1600/2306WGOther services rendered in the Philippines by non-residents (Private Withholding Agent)WV07012%

1600/2307WGTax on carriers and keepers of garagesWB0303%

1600/2307WGFranchise Tax onGas and Water UtilitiesWB0402%

1600/2307WGFranchise Taxon radio & TV broadcasting companies whose annual gross receipts does not exceed P10M & who are not VAT registered taxpayersWB0503%

1600/2307WGTax on life insurance premiumsWB0702%

1600/2307WGPersons exempt from VAT under Sec. 109(v) (creditable)-Government Withholding AgentWB0803%

1600/2307WGTax on overseas dispatch, message or conversation originating from the PhilippinesWB09010%

1600/2307WGTax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.On interest, commissions and discounts from lendingactivities as well as income from financial leasing,on thebasis of remaining maturities of instruments from which such receipts are derived:- Maturity period is five years or lessWB3015%

1600/2307WGTax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.On interest, commissions and discounts from lendingactivities as well as income from financial leasing,on thebasis of remaining maturities of instruments from which such receipts are derived:- Maturity period is more than five yearsWB3031%

1600/2307WGTax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.On dividends and equity shares and net income of subsidiariesWB1020%

1600/2307WGTax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.On royalties, rentals of property, real or personal, profitsfrom exchange and all other items treated as gross income under the CodeWB1037%

1600/2307WGTax on Banks and Non-Bank Financial Intermediaries Performing Quasi-Banking Functions.On net trading gains within the taxable year on foreign currency, debt securities, derivatives, and other similar financial instrumentsWB1047%

1600/2307WGTax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions.On interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis of the remaining maturities of instrument from which such receipts are derived:- Maturity period isfive years or lessWB1085%

1600/2307WGTax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions.On interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis of the remaining maturities of instrument from which such receipts are derived:- Maturity period is more than five yearsWB1091%

1600/2307WGTax on Other Non-Banks Financial Intermediaries Not Performing Quasi-Banking Functions.On all other items treated as gross income under the CodeWB1105%

1600/2307WGBusiness Tax on Agents of foreign insurance co. - insurance agentsWB1204%

1600/2307WGBusiness Tax on Agents of foreign insurance co. - owner of the propertyWB1215%

1600/2307WGTax on International CarriersWB1303%

1600/2307WGTax on cockpitsWB14018%

1600/2307WGTax onamusement places, such as cabaret, night or day clubs, videoke bars, karaoke bars, karaoke television, karaoke boxes, music lounges and other similar establishmentsWB15018%

1600/2307WGTax on boxing exhibitionsWB16010%

1600/2307WGTax on professional basketball gamesWB17015%

1600/2307WGTax on jai-alai& race tracksWB18030%

1600/2307WGTax on sale, barter or exchangeof shares of stocks listed and traded through the Local Stock ExchangeWB2001/2 of 1%

1600/2307WGTax on shares of stock sold or exchangedthrough initial and secondary public offering -Not over 25%WB2014%

1600/2307WGTax on shares of stock sold or exchangedthrough initial and secondary public offering -Over 25% but not exceeding 33 1/3%WB2022%

1600/2307WGTax on shares of stock sold or exchangedthrough initial and secondary public offering -Over 33 1/3%WB2031%

1600/2307WGVAT Withholding on Purchase of Goods (with waiver of privilege to claim input tax credit (creditable)WV01212%

1600/2306WGVat Withholding on Purchase of Goods (with waiver of privilege to claim input tax credit (final)WV01412%

1600/2307WGVAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credit (creditable)WV02212%

1600/2306WGVAT Withholding on Purchase of Services (with waiver of privilege to claim input tax credit (final)WV02412%

1600/2307WGPersons exempt from VAT under Section 109v (creditable) - Private Withholding AgentWB0823%

1600/2306WGPersons exempt from VAT under Section 109v (final)WB0843%

Monthly Remittance of Final Income Taxes Withheld

Tax Form

BIR Form 1601-F : Monthly Remittance Return of Final Income Taxes WithheldWho Are Required To File

Every withholding agent/payor who is either an individual or non-individual required to deduct and withhold taxes on income payments subject to Final Withholding Taxes

Documentary Requirements1. Return previously filed andproof of remittance, if amended return2. Monthly Alphalist of Payees (MAP)3. For advance payment, BIR Form No. 06054. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003Procedures for Filing and Payment

1. Read instructions indicated in the tax return.2. Accomplish BIR Form No. 1601-F in triplicate copies.3. If there is tax required to be remitted:- Proceed to the nearest AuthorizedAgent Bank (AAB)of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1601F, together with the required attachments and your payment.- In places where there are no AAB, the return shall be filed and the tax paid with the Revenue Collection Officer or duly Authorized City or Municipal Treasurer within the Revenue District Office where the withholding agents place of business/office is located who will issue a Revenue Official Receipt (BIR Form No. 2524) therefor;4. If there is no tax required to be remitted:- Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form 1601-F, together with the required attachments.

- Receive your copy of the duly stamped and validated form from the RDO representative.DeadlinesFiling Via EFPSGroup A - Fifteen (15) days following end of the monthGroup B - Fourteen (14) days following end of the monthGroup C - Thirteen (13) days following end of the monthGroup D - Twelve (12) days following end of the monthGroup E - Eleven (11) days following end of the monthNote:The staggered manner of filing is only allowed to taxpayers using the Electronic Filing and Payment System (EFPS) based on the industry classification groupings per RR No. 26-2002.However, the staggered filing of returns allowed for withholding agents/taxpayers enrolled in the EFPS facility of the Bureau shall not apply in the case of the NGAs per RR 1-2013.Payment Via EFPSOn or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for themonth of December which shall bepaidon or before January 20 of the succeeding year.Provided however that, in the case of NGAs, all returns must be electronically filed (e-filed) and payment of the tax due must also be made on the same day the return is e-filedwhich shall be on or before the 10th day following the month in which withholding was made, except for taxes withheld for the month of December of each year, which shall be filed on or before January 15 of the succeeding year.

Manual Filingand PaymentOn or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding yearTax RatesBIR FORMTAX TYPEDESCRIPTIONATCTAX RATES

BIR FORM NO. 1601-FMONTHLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD

1601-F/2306WFInterest on foreign loans payable to non-resident foreign corporations (NRFCs)WC18020%

1601-F/2306WFInterest and other income payments on foreign currency transactions/loans payable to OBUsWC19010%

1601-F/2306WFInterest and other income payments on foreign currency transactions/loans payable to FCDUsWC19110%

1601-F/2306WFCash dividend payments by domestic corporation to citizens and resident aliensWI20210%

1601-F/2306WFProperty dividend payments by domestic corporation to citizens and resident aliensWI20310%

1601-F/2306WFCash dividend payment by domestic corporation to Non-Resident Foreign CorporationsWC21230% - Effective Jan. 1, 2009

1601-F/2306WFProperty dividend payment by domestic corporation to Non-Resident Foreign CorporationsWC21330% - Effective Jan. 1, 2009

1601-F/2306WFCash dividend payment by domestic corporation to Non-Resident Foreign Corporations whose countries allowtax deemed paid credit (subject to tax sparing rule)WC22215%

1601-F/2306WFProperty dividend payment by domestic corporation to Non-Resident Foreign Corporations whose countries allowed tax deemed paid credit (subject to tax sparing rule)WC22315%

1601-F/2306WFCash dividend payment by domestic corporation to non-resident alien engaged in trade or business (NRAETB)WI22420%

1601-F/2306WFPropertydividend payment by domestic corporation to non-resident alien engaged in trade or business (NRAETB)WI22520%

1601-F/2306WFShare of a NRAETB in the distributable net income after tax of a partnership (except GPP) of which he is a partner, or share 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-venturerWI22620%

1601-F/2306WFOn other payments to non-resident foreigncorporations (NRFCs)WC23030% - Effective Jan. 1, 2009

1601-F/2306WFDistributive share of individual partners in a taxable partnerships, association,joint account, or joint venture or consortiumWI24010%

1601-F/2306WFAll kinds of royalty payments to citizens, resident aliens and non-resident aliens engaged in trade or business (other than WI 380 and WI 341)WI25020%

1601-F/2306WFAll kinds of royalty payments to domestic and resident foreign corporationWC25020%

1601-F/2306WFOn prizes exceeding P10,000 and other winnings paid to individualsWI26020%

1601-F/2306WFBranch profit remittances by allcorporations except PEZA/SBMA/CDA registeredWC28015%

1601-F/2306WFOn gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vesselsWC2904.5%

1601-F/2306WFOn the gross rentals, lease and charter fees derived by non-resident lessor of aircraft, machineries and other equipmentWC3007.5%

1601-F/2306WFOn payments to oil exploration service contractors and subcontractors (OESS) - Individual (NRAETB)WI3108%

1601-F/2306WFOn payments to oil exploration service contractors and subcontractors (OESS) - Corporate (non-resident foreign corporation engage in trade or business)WC3108%

1601-F/2306WFPayments to Filipinos or alien individuals employed by Foreign Petroleum Service Contractors/Subcontractors, Offshore Banking Units and Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies occupying executive/managerial and technical positionsWI32015%

1601-F/2306WFPayments to NRANETB except on sale of shares in domestic corporation and real propertyWI33025%

1601-F/2306WFOn payments to non-resident individualcinematographic filmowners, lessors or distributorsWI34025%

1601-F/2306WFOn payments to foreign corporate cinematographic filmowners, lessors or distributorsWC34025%

1601-F/2306WFRoyalties paid to NRAETB on cinematographic films and similar worksWI34125%

1601-F/2306WFFinal tax on interest or otherpaymentsupon tax-free covenant bonds, mortgages,deeds of trust or other obligations under Sec. 57C of the NIRC of 1997WI 35030%

1601-F/2306WFRoyalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositionWI38010%

1601-F/2306WFInformer's cash reward paid to individualsWI41010%

1601-F/2306WFInformer's cash reward paid to juridical personsWC41010%

1601-F/2306WFCash or property dividends paid by a Real Estate Investment Trust (REIT) to individualsWI70010%

1601-F/2306WFCash or property dividends paid by a Real Estate Investment Trust (REIT) to corporationsWC70010%

Remittance Return of Percentage Tax On Winnings And Prizes Withheld By Race Track Operators

Tax Form

BIR Form 1600-WP : Remittance Return of Percentage Tax on Winnings and Prizes Withheld by Race Track Operators

Who Are Required To File

- Operators of race tracks

Documentary Requirements

1. Alphalist of Payees indicating the following:- Tax Year and Month- TIN of withholding agent- Name of Withholding Agent- TIN of Payee- Name of Payee- ATC- Nature of Payment- Amount of Payment- Tax Rate- Tax Required to be Withheld

2. Return previously filed and proof of tax payments, if amended return

Procedures for Manual Filing and Payment1. Accomplish BIR Form 1600-WP in triplicate copies.

2. If there is tax required to be remitted:- Proceed to the nearest AuthorizedAgent Bank (AAB)of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP, together with the required attachments and your payment.- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP, together with the required attachments and your payment- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

3. If there is no tax required to be remitted:- Proceed to the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1600-WP, together with the required attachments.- Receive your copy of the duly stamped and validated form from the RDO representativeDeadlineWithin twenty (20) days from the date the tax was deducted and withheld

Tax RatesBIR FORMTAX TYPEDESCRIPTIONATCTAX RATES

BIR FORM NO. 1600-WP-REMITTANCE RETURN OF PERCENTAGE TAX ON WINNINGS AND PRIZES WITHHELD BY RACE TRACK OPERATORS

1600-WP/2306WWTax on Winningsfrom double, forecast/quinella and trifecta bets on horse races paid by government withholding agentWB1914%

1600-WP/2306WWTax on Winningsor prizes paid to winners of winning horse race tickets other than double, forecast/quinella and trifecta bets; and owners of winning race horses paid by government withholding agentWB19210%

1600-WP/2306WWTax on Winningsfrom double, forecast/quinella and trifecta bets on horse races paid byprivate withholding agentWB1934%

1600-WP/2306WWTax on Winningsor prizes paid to winners of winning horse race tickets other than double, forecast/quinella and trifecta bets; and owners of winning race horses paid by private withholding agentWB19410%

Quarterly Remittance Of Final Income Taxes Withheld On Fringe Benefits Paid To Employees Other Than Rank And File

Tax Form

BIR Form No. 1603 - Quarterly Remittance Return of Final Income Taxes Withheld on Fringe Benefits Paid to Employees Other than Rank and FileWho Are Required To File

Every withholding agent/payor who is either an individual or non-individual required to deduct and withhold taxes on fringe benefits furnished to employees other than rank and file employees subject to Final Withholding TaxDocumentary Requirements

1. Return previously filed and proof of tax payments , if amended return2. Electronic Tax Remittance Advice (eTRA) previously Tax Remittance Advice (TRA) for National Government Agencies (NGAs) as required under DOF-DBM Joint Circular No. 1-2000A and RR 1-2003Procedures forFiling and Payment1. Read instructions indicated in the tax return.2. Accomplish BIR Form No. 1603 in triplicate copies.3. If there is tax required to be remitted:- Proceed to the nearest Authorized Agent Bank (AAB) of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603, together with the required attachments and your payment.- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer located within the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603, together with the required attachments and your payment.- Receive your copy of the duly stamped and validated form from the teller of the AABs/Revenue Collection Officer/duly Authorized City or Municipal Treasurer.

4. If there is no tax required to be remitted:- Proceed to the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIR Form No. 1603, together with the required attachments.- Receive your copy of the duly stamped and validated form from the RDO representativeDeadline

Filing and Payment Via EFPS

On or before the fifteenth (15th) day of the month following the end of the calendar quarter in which the fringe benefits were granted to the recipient.Provided however that, in the case of NGAs, it shall be e-filed and paid on or before the 10thday of the month following the quarter.Manual Filing and Payment

On or before the tenth (10th) day of the month following the end of the calendar quarter in which the fringe benefits were granted to the recipient.

Tax Rates

BIR FORMTAX TYPEDESCRIPTIONATCTAX RATES

BIR FORM NO. 1603QUARTERLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD

1603/2306WRAlien & Filipino employed & occupying the same position as those of aliens employed in selected multinational companiesWF32015%Percentage Divisor -85%

1603/2306WRPayment of fringe benefits to Non-Resident Alien Not Engaged in Trade or Business (NRAETB)WF33025%Percentage Divisor -75%

1603/2306WREmployees other than rank and file (Fringe Benefit Tax)based on the grossed up monetary valueWF36032%Percentage Divisisor -68%

Monthly Remittance Of Final Income Taxes Withheld On Interest Paid And Yield On Deposit Substitutes, Trust, Etc.

Tax Form

BIR Form No. 1602 - Monthly Remittance Return of Final Income Taxes Withheld on Interest Paid and Yield on Deposit Substitutes/Trust/Etc.Who Are Required To FileBanks, non-bank financial intermediaries, finance corporations, investment and trust companies and other institutions required to withhold final income tax on interest paid/accrued on deposit and yield or any other monetary benefit from deposits substitutes and from trust fund and similar arrangements.Documentary Requirements

Return previously filed and proof of tax payments, if amended returnProcedures (for Manual filing of tax returns)1. Accomplish BIR Form No. 1602 in triplicate copies.

2. If there is tax required to be remitted:- Proceed to the nearest Authorized AgentBank (AAB)of the Revenue District Office where you are registered or taxpayer concerned is registered and present the duly accomplished BIRFormNo. 1602, together with the required attachments and your payment.- In places where there are no AAB, proceed to the Revenue Collection Officer or duly Authorized City or Municipal Treasurer within the Revenue District Office where the withholding agents place of business/office is located and present the duly accomplished BIR Form No. 1602, together with the required attachments and your payment who will issue a Revenue Official Receipt (BIR Form No. 2524) therefor.- Receive your copy of the duly stamped and validated form from the teller of the AAB's/RevenueCollection Officer/duly Authorized City or Municipal Treasurer.

3. If there is no tax required to be remitted:-Proceed to the Revenue District Office where you are registered or taxpayer concerned is registeredand present the duly accomplished BIR Form No. 1602, together with the required attachments.DeadlineFiling Via EFPSOn or before the fifteenth (15th) day of the month following the month withholding was madePayment Via EFPSOn or before the fifteenth (15th) day of the month following the month withholding was made, except for taxes withheld for themonth of December which shall bepaidon or before January 20th of the succeeding yearManual Filing and PaymentOn or before the tenth (10th) day of the month following the month the withholding was made, except for taxes withheld for the month of December which shall be filed and paid on or before January 15 of the succeeding year.

Tax RatesBIR FORMTAX TYPEDESCRIPTIONATCTAX RATES

BIR FORM NO. 1602MONTHLY REMITTANCE RETURN OF FINAL INCOME TAXES WITHHELD

1602/2306WBFrom bank deposits - Savings/Time - IndividualWI16120%

1602/2306WBFrom bank deposits - Savings/Time - CorporateWC16120%

1602/2306WBFrom Treasury Bills and Other Government Securities - IndividualWI16220%

1602/2306WBFrom Treasury Bills and Other Government Securities - CorporateWC16220%

1602/2306WBFrom deposit substitutes, trusts funds and other similar arrangements - IndividualWI16320%

1602/2306WBFrom deposit substitutes, trusts funds and other similar arrangements - CorporateWC16320%

1602/2306WBOn foreign currency deposits Resident - IndividualWI1707.5%

1602/2306WBOn foreign currency deposits Resident - CorporateWC1707.5%

1602/2306WBInterest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises)WC3905%

1602/2306WBOn interest income from long-term deposit in the form of savings trust funds, deposit substitutes which was pre-terminated by the holder before the 5th year - individual (Less than 3 years)WI44020%

1602/2306WBOn interest income from long-term deposit in the form of savings trust funds, deposit substitutes which was pre-terminated by the holder before the 5th year - individual (3 years to less than 4 years)WI44112%

1602/2306WBOn interest income from long-term deposit in the form of savings trust funds, deposit substitutes which was pre-terminated by the holder before the 5th year - individual ( 4 years to less than 5 years)WI4425%

1602/2306WBOn interest income from long-term deposit in the form of savings trust funds, deposit substitutes which was pre-terminated by the holder before the 5th year - corporateWC44020%

Annual Information Return On Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt From Withholding Tax

Tax Form

BIR Form No. 1604-E : Annual Information Return of Creditable Income Taxes Withheld (Expanded)/Income Payments Exempt from Withholding TaxWho Are Required To File

Every withholding agent/payor who is either an individual or non-individual required to deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes

Documentary Requirements

1. Alphalist of Payees subjected to Expanded Withholding Tax2. Alphalist of Other Payees Whose Income Payments Are Exempt from Withholding Tax but subject to Income Tax

3. Return previously filed and proof of tax payment for amended returnNote:Above alphalists are to be submitted in accordance with RR 3-2002 as amended.Procedures for Manual Filing

1. Accomplish BIR Form No. 1604-E in triplicate copies.2. Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form No. 1604-E, together with the required attachments.3. Receive your copy of the duly stamped and validated form from the RDO representativeDeadline

On or before March 1 of the year following the calendar year in which the income payments subjected to expanded withholding taxes or exempt from withholding tax were paid.

Annual Information On Income Taxes Withheld On Compensation And Final Withholding Taxes

Tax Form

BIR Form No. 1604-CF : Annual Information Return of Income Taxes Withheld on Compensation and Final Withholding taxes.Who Are Required To File

Every withholding agent/payor who is either an individual or non-individual required to deduct and withhold taxes on:- compensation paid to employees- income payments subject to Final Withholding Taxes

Documentary Requirements

1. Alphalist of Employees as of December 31 With no Previous Employer within the year

2. Alphalist of Employees as of December 31 with Previous Employer/s within the year

3. Alphalist of Employees Terminated Before December 31

4. Alphalist of Employees Whose Compensation Income Are Exempt from Withholding Tax But Subject to Income Tax5. Alphalist of Minimum Wage Earners

6. Alphalist of Employees other than Rank and File Who Were Given Fringe Benefits During the Year

7. Alphalist of Payees Subjected to Final Withholding Tax

8. Return previously filed and proof of tax payment for amended returnNote:Above alphalists are to be submitted in accordance with RR 3-2002 as amended.Procedures

1. Accomplish BIR Form No. 1604-CF in triplicate copies and attach the necessary schedules in prescribed form (hard and soft copy)2. Proceed to the Revenue District Office where you are registered and present the duly accomplished BIR Form No. 1604-CF, together with the required attachments.3. Receive your copy of the duly stamped and validated form from the RDO representative.DeadlineOn or before January 31following the calendar year in which the compensation payment and other income payments subjected to final withholding taxes were paid or accrued.

Related Revenue Issuances

RR No. 2-98,RR No. 3-98, RR No. 8-98, RR No. 10-98, RR No. 12-98, RR No. 3-99, RR No. 8-2000, RR No. 10-2000, RR No.6-2001, RR No. 12-2001, RR No. 9-2001, RR No. 3-2002, RR No. 4-2002, RR No. 14-2002, RR No. 19-2002, RR No. 26-2002, RR No. 14-2003, RR No. 16-2003, RR No. 17-2003, RR No. 30-2003, RR 1-2004, RR 3-2004, RR No. 5-2004,RR No. 8-2005, RR 1-2006, RR 2-2006, RR 4-2006, RR 4-2007, RR 4-2008, RR 5-2008, RR 6-2008,RR 7-2008,RR 14-2008, RR No. 10-2008, RR 1-2009, RR 2-2009, RR 3-2009, RR 5-2009, RR 6-2009, RR 8-2009, RR 10-2009, RR No. 11-2010, RR No. 5-2011, RR No. 7-2011, RR No. 13-2011, RR No. 3-2012, RR No. 6-2012, RR No. 8-2012, RR No. 14-2012, RR No. 16-2012, RR No. 1-2013, RR No. 10-2013, RR No. 11-2013

Frequently Asked Questions

1) What are the types of Withholding Taxes?There are two main classifications or types of withholding tax. These are:a)Creditable Withholding Tax- Withholding Tax on Compensation- Expanded Withholding Tax- Withholding of Business Tax (VAT and Percentage)b)Final Withholding Tax2) What is compensation?It means any remuneration received for services performed by an employee from his employer under an employee-employer relationship.3) What are the different kinds of compensation?a) Regular compensation - includes basic salary, fixed allowances for representation, transportation and others paid to an employee

b) Supplemental compensation - includes payments to an employee in addition to the regular compensation such as but not limited to the following: - Overtime Pay - Fees, including director's fees - Commission - Profit Sharing - Monetized Vacation and Sick Leave - Fringe benefits received by rank & file employees - Hazard Pay - Taxable 13th month pay and other benefits - Other remunerations received from an employee-employer relationship4) What are exempted from Withholding Tax on Compensation?1. Remuneration as an incident of employment, such as the following:a. Retirement benefits received under RA 7641 b. Any amount received by an official or employee or by his heirs from the employer due to death,sickness or other physical disability or for any cause beyond the control of the said official or employee such asretrenchment, redundancy or cessation of business c. Social security benefits, retirement gratuities, pensions and other similar benefits d. Payment of benefits due or to become due to any person residing in the Philippines under the law of the USadministered by the US Veterans Administration e. Payment of benefits made under the SSS Act of 1954, as amended f. Benefits received from the GSIS Act of 1937, as amended, and the retirement gratuity received bythe governmentofficial and employees

2. Remuneration paid for agricultural labor and paid entirely in products of the farm where the labor is performed3. Remuneration for domestic services

4. Remuneration for casual labor not in the course of an employer's trade or business

5. Compensation for services by a citizen or resident of the Philippines for a foreign government or an international organization

6. Payment for damages

7. Proceeds of Life Insurance

8. Amount received by the insured as a return of premium

9. Compensation for injuries or sickness10. Income exempt under Treaty

11. Thirteenth (13th) month pay and other benefits (not to exceed P 30,000)

12. GSIS, SSS, Medicare and other contributions13. Compensation Income of Minimum Wage Earners (MWEs) with respect to their Statutory Minimum Wage (SMW) as fixed by Regional Tripartite Wage and Productivity Board (RTWPB)/National Wage and Productivity Commission (NWPC), including overtime pay, holiday pay, night shift differential and hazard pay, applicable to the place where he/she is assigned.14. Compensation Income of employees in the public sector if the same is equivalent to or not more than the SMW in the non-agricultural sector, as fixed by RTWPB/NWPC, including overtimepay, holiday pay, night shift differential and hazard pay, applicable to the place where he/she is assigned.5)What are De Minimis Benefits?-These are facilities and privileges of relatively small value and are offered or furnished by the employer to his employees merely as means of promoting their health, goodwill, contentment or efficiency. The following shall be considered "De Minimis" benefits not subject to income tax, hence not subject to withholding tax on compensation income of both managerial and rank and file employees:vMonetized unused vacation leave credits of private employees not exceeding ten (10) days during the year;vMonetized value of vacation and sick leave creditspaid to government officials and employees.vMedical cash allowance to dependents of employees, not exceeding P750.00 per employee per semester or P125.00per month;vRice subsidy of P1,500 or one (1) sack of 50 kg. rice per month amounting to not more than P1,500;vUniform and clothing allowance not exceeding P5,000 per annum;vActual medical assistance, e.g. medical allowance to cover medical and healthcare needs, annual medical/executivecheck-up, maternity assistance, and routine consultations, not exceeding P10,000 per annum;vLaundry allowance not exceeding P300.00 per month;vEmployees achievement awards, e.g., for length of service or safety achievement, which must be in the form of atangible personal property other than cash or gift certificate, with an annual monetary value not exceedingP10,000 received by the employee under an established written plan which does not discriminate in favor of highlypaid employees;vGifts given during Christmas and major anniversary celebration notexceeding P5,000.00 per employee perannum;vDaily meal allowance for overtime work and night/graveyard shift not exceeding twenty-five percent (25%) of thebasic minimum wage on a per region basis;6) What is substituted Filing of income tax returns (ITR)?Substituted Filing of ITR is the manner by which declaration of income ofindividuals receiving purely compensation income the taxes of which have been withheld correctly by their employers. Instead of the filing of Individual Income Tax Return (BIR Form 1700), the employers annual information return (BIR Form No. 1604-CF) duly stamped received by the BIR may be considered as the substitute Income Tax Return (ITR) of the employee, inasmuch as the information provided therein are exactly the same information required to be provided in his income tax return (BIR Form No. 1700). However, said employees may still file ITR at his/her option.7) Who are qualified to avail of the substituted filing of ITR?Employees who satisfies all of the following conditions:a. Receiving purely compensation income regardless of amount;b. Working for only one employer in the Philippines for the calendar year;c. Tax has been withheld correctly by the employer (tax due equals tax withheld);d. The employees spouse also complies with all three (3) conditions stated above.e. The employer files the annual information return (BIR Form No. 1604-CF)f. The employer issues BIR Form No. 2316 to each employee.Note:For those employees qualified under the substituted filing, the employershall furnish each employee with the original copy of BIR Form No. 2316 and file/submit to the BIR the duplicate copy not later than February 28 following the close of the calendar year.8) What income payments are subject to Expanded Withholding Tax?a) Professional fees / talent fees for services rendered by the following:-Those individually engaged in the practice of professions or callings such as lawyers; certified public accountants; doctors of medicine; architects; civil, electrical, chemical, mechanical, structural, industrial, mining, sanitary, metallurgical and geodetic engineers; marine surveyors; doctors of veterinary science; dentist; professional appraisers; connoisseurs of tobacco; actuaries; interior decorators, designers, real estate service practitioners (RESPs), (i. e. real estate consultants, real estate appraisers and real estate brokers) requiring government licensure examination given by the Real EstateService pursuant to Republic Act No. 9646 and all other profession requiring government licensure examinations and/orregulated by the Professional Regulations Commission, Supreme Court,etc.- Professional entertainers such as but not limited to actors and actresses, singers, lyricist, composers and emcees- Professional athletes including basketball players, pelotaris and jockeys- Directors and producers involved in movies, stage, radio, television and musical productions- Insurance agents and insurance adjusters- Management and technical consultants- Bookkeeping agents and agencies- Other recipient of talent fees- Fees of directors who are not employees of the company paying such fees whose duties are confined to attendance at and participation in the meetings of the Board of Directorsb) Professional fees, talent fees, etc for services of taxable juridical persons

c) Rentals:-Rental of real property used in business-Rental of personal properties in excess of P 10,000 annually-Rental of poles, satellites and transmission facilities-Rental of billboards

d) Cinematographic film rentals and other payments

e) Income payments to certain contractors- General engineering contractors- General building contractors- Specialty contractors- Other contractors like: 1. Filling, demolition and salvage work contractors and operators of mine drilling apparatus 2. Operators of dockyards 3. Persons engaged in the installation of water system, and gas or electric light, heat or power 4. Operators of stevedoring, warehousing or forwarding establishments 5. Transportation Contractors 6. Printers, bookbinders, lithographers and publishers, except those principally engaged in the publication or printing ofany newspaper, magazine, review or bulletin which appears at regular intervals, with fixed prices for subscriptionand sale 7. Advertising agencies, exclusive of payments to media 8. Messengerial, janitorial, security, private detective,credit and/or collection agenciesand other business agencies 9. Independent producers of television, radio and stage performances or shows 10. Independent producers of "jingles"11. Labor recruiting agenciesand/or labor-only contractors 12. Persons engaged in the installation of elevators, central air conditioning units, computer machines and otherequipment and machineries and the maintenance services thereon13. Persons engaged in the sale of computer services, computer programmers, software developer/designer, etc.14. Persons engaged in landscaping services15. Persons engaged in the collection and disposal of garbage 16. TV and radio station operators on sale of TV and radio airtime, and17. TV and radio blocktimers on sale of TV and radio commercial spots

f) Income distribution to the beneficiaries of estates and trusts

g)Gross commissions of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i. e. real estate consultants, real estate appraisers and real estate brokers) who failed or did not take up the licensure examination given by and not registered with the Real Estate Service under the Professional Regulations Commissionh) Income payments to partners of general professional partnerships

i) Payments made to medical practitioners

j) Gross selling price or total amount of consideration or its equivalent paid to the seller/owner for the sale, exchange ortransfer of real property classified as ordinary asset

k) Additional income payments to government personnel from importers, shipping and airline companies or their agents

l) Certain income payments made by credit card companies

m) Income payments made by the top 20,000 private corporations to their purchase of goods andservices fromlocal/resident suppliers other than those covered by other rates of withholdingn) Income payments by government offices on their purchase of goods and services, from local/resident suppliers otherthan those covered by other rates of withholding

o) Commission, rebates, discounts and other similar considerations paid/granted to independent andexclusivedistributors, medical/technical and sales representatives and marketing agents and sub-agents of multi level marketingcompanies.

p) Tolling fees paid to refineriesq) Payments made by pre-need companies to funeral parlors

r) Payments made to embalmers by funeral parlors

s) Income payments made to suppliers of agricultural products (suspended per RR 3-2004)

t) Income payments on purchases of mineral, mineral products and quarry resourcesu) On gross amount of refund given by MERALCO to customers with active contracts as classified byMERALCO;v) Interest income on the refund paid through direct payment or application against customers' billing by other electricDistribution Utilities in accordance with the rules embodied in ERC Resolution No. 8 series of 2008 dated June 4,2008governing the refund of meter deposits which was approved and adopted by ERC in compliance with the mandate ofArticle 8 of the Magna Carta for Residential Electricity Consumers and Article 3.4.2 of DSOAR exempting all electricityconsumers, whetherresidential or non-residential from the payment of meter deposit.w) Income payments made by the top 5,000 individual taxpayers to their purchase of goods and services from theirlocal/resident suppliers other than those covered by other rates of withholdingx) Income payments made by political parties and candidates of local and national elections of all their campaignexpenditures, and income payments made by individuals or juridical persons for theirpurchases of goods and servicesintended to be given as campaign contribution to political parties and candidatesy)Interest Income derived from any other debt instruments not within the coverage of depositsubstitutes and RR No.14-2012z)Income payments subject to Withholding Tax received by Real Estate Investment Trust (REIT) (Sec.12 of RR No.13-2011)9) What income payments are subject to Final Withholding Tax?a) Income Payments to a Citizen or to a Resident Alien Individual:- Interest on any peso bank deposit- Royalties- Prizes [except prizes amounting to P10,000 or less which is subject to tax under Sec. 24(A)(1) of theTax Code]- Winnings (except winnings from Philippine Charity Sweepstake Office and Lotto)- Interest income on foreign currency deposit- Interest income from long term deposit (except those with term of five years or more)- Cash and/or property dividends- Capital Gains presumed to have been realized from the sale, exchange or other disposition of real property

b) Income Payments to a Non-Resident Alien Engaged in Trade or Business in the Philippines- On Certain Passive Income- cash and/or property dividend- Share in the distributable net income of a partnership- Interest on any bank deposits- Royalties- Prizes (except prizes amounting to P10,000 or less which is subject to tax under Sec. 25(A)(1) of the Tax Code.- Winnings (except from Philippine Charity Sweepstake Office and Lotto)- Interest on Long Term Deposits (except those with term of five years or more)- Capital Gains presumed to have been realized from the sale, exchange or other disposition of realpropertyc) Income Derived from All Sources Within the Philippines by a Non-Resident Alien Individual Not Engaged in Trade orBusiness- On gross amount of income derived from all sources within the Philippines- On Capital Gains presumed to have been realized from the sale, exchange or disposition of real property located in thePhilippines

d) Income Derived by Alien Individual Employed by a Regional or Area Headquarters and Regional Operating Headquartersof Multinational Companies, Income Derived by Alien Individual Employed by Offshore Banking Units and Income ofAliens Employed by Foreign Petroleum Service Contractors and Subcontractors

e) Income Payment to a Domestic Corporation- Interest from any currency bank deposits and yield or any other monetary benefit from deposit substitutes and from trustfund and similar arrangements derived from sources within the Philippines- Royalties derived from sources within the Philippines- Interest income derived from a depository bank under the Expanded Foreign Currency Deposit (FCDU) System- Income derived by a depository bank under the FCDU from foreign transactions with local commercial banks- On capital gains presumed to have been realized from the sale, exchange or other disposition of real property located inthe Philippines classified as capital assets, including pacto de retro sales and other forms of conditional sales based on thegross selling price or fair market value as determinedin accordance with Sec. 6(E) of the NIRC, whichever is higher

f) Income Payments to a Resident Foreign Corporation- Offshore Banking Units- Tax on branch Profit Remittances- Interest on any currency bank deposits and yield or any other monetary benefit from deposit substitute and from trustfunds and similar arrangements and royalties derived from sources within the Philippines- Interest income on FCDU- Income derived by a depository bank under the expanded foreign currency deposits system from foreign currencytransactions with local commercial banks

g) Income Derived from all Sources Within the Philippines by a Non-Resident Foreign Corporation- Gross income from all sources within the Philippines such as interest, dividends, rents, royalties,salaries, premiums (except re-insurance premiums), annuities, emoluments or other fixeddeterminable annual, periodic or casual gains, profits and income or capital gains;- Gross income from all sources within the Philippines derived by a non-resident cinematographic filmowner, lessor and distributor- On the gross rentals, lease and charter fees derived by a non-resident owner or lessor of vesselsfrom leases or charters to Filipino citizens or corporations as approved by the Maritime IndustryAuthority- On the gross rentals, charter and other fees derived by a non-resident lessor of aircraft, machineriesand other equipment- Interest on foreign loans contracted on or after August 1, 1986

h) Fringe Benefits Granted to the Employee (except Rank and File)- Goods, services or other benefits furnished or granted in cash or in kind by an employer to anindividual employee (except rank and file) such as but not limited to the following:- Housing- Vehicle of any kind- Interest on loans- Expenses for foreign travel- Holiday and vacation expenses- Educational assistance to employees or his dependents- Membership fees, dues and other expense in social and athletic clubs or other- similar organizations- Health insurance

i)Informers Rewardj) Cash or property dividends paid by a Real Estate Investment Trust (REIT) pursuant to Section 13 ofRR 13-201110) Aside from the required withholding of income tax by government agencies and instrumentalities on their payments to their suppliers of goods and services, what other tax types must be withheld by them.a) Value Added Tax on all income payments subject to VATb) Percentage Tax on all payments subject to percentage tax such as payments to the following:- Any person engaged in business whose gross sales or receipts do not exceed P1,919,500(RR 3-2012) and who are not VAT-registered persons. (Persons exempt from VAT under Sec. 109V ofthe Tax Code)- Domestic carriers and keepers of garages, except owners of bancas and owners of animal drawn twowheeled vehicle- Operators of international carriers doing business in the Philippines.- Franchise grantees of electric, gas or water utilities- Franchise grantees of radio and/or television broadcasting companies whose gross annual receipts ofthe preceding year do not exceed Ten Million (P10,000,000.00) Pesos and did not opt to register asVAT Taxpayers-Communication providers with regards to overseas dispatch, messages or conversation from thePhilippines- Banks and non-bank financial intermediaries and finance companies- Life insurance companies- Agents of foreign insurance companies- Proprietor, lessee, or operator of cockpits, cabarets, night or day clubs,videoke/karaoke bars,karaoke television, karaoke boxes, music lounges and other similar establishments,boxingexhibitions, professional basketball games, jai-alai and race tracks- Winners in horse races or owner of winning race horses- Every stock broker who effected a sale, barter, exchange or other disposition of shares of stocklisted and traded through the Local Stock Exchange (LSE) other than the sale by a dealer insecurities- A corporate issuer/stock broker, whether domestic or foreign, engaged in the sale, barter, exchangeor other disposition through Initial Public Offering (IPO) /secondary public offering of shares of stockin closely held corporations11) Who is a withholding agent?A withholding agent is any person or entity who is required to deduct and remit the taxes withheld to the government.12) What are the duties and obligations of the withholding agent?The following are the duties and obligations of the withholding agent:

a) To Register - withholding agent is required to register within ten (10) days after acquiring such status with the RevenueDistrict office having jurisdiction over the place where the business is locatedb) To Deduct and Withhold - withholding agent is required to deduct tax from all money payments subject to withholdingtaxc) To Remit the Tax Withheld - withholding agent is required to remit tax withheld at the time prescribed by law andregulations

d) To File Annual Return - withholding agent is required to file the corresponding Annual Information Return at the timeprescribed by law and regulations

e) To Issue Withholding Tax Certificates - withholding agent shall furnish Withholding Tax Certificates to recipient ofincome payments subject to withholding13) Who are considered TOP 20,000 Corporate Taxpayers?Top twenty thousand (20,000) private corporations shall include a corporate taxpayer who has been determined and notified by the Bureau of Internal Revenue (BIR) as having satisfied any of the following criteria:a) Classified and duly notified by the Commissioner as a large taxpayer under Revenue Regulation No. 1-98, as amended, or belonging to the top five thousand (5,000) private corporations under RR 12-94, or to the top ten thousand (10,000) private corporations under RR 17-2003, unless previously de-classified as such or had already ceased business operations (automatic inclusion);b) VAT payment or payable whichever is higher, of at least P100,000 for the preceding year;c) Annual income tax due of at least P200,000 for the preceding year;d) Total percentage tax paid of at least P100,000 for the preceding year;e) Gross sales of P10,000,000 and above for the preceding year;f) Gross purchases of P5,000,000 and above for the preceding year;g) Total excise tax payment of at least P100,000 for the preceding year.14)What are the obligations of Top 20,000 Corporate Taxpayers?a) In addition to the above responsibilities of a withholding agent, Top 20,000 private corporations shall withhold the one percent (1%) creditable expanded withholding tax on the purchase of goods and two percent (2%) on the purchase of services (other than those covered by other withholding tax rates) from local suppliers where it regularly makes purchases. However, casual purchase of goods shall not be subject to withholding tax unless the amount of purchase at any one timeinvolves P10,000 or more, in which case, it shall then be required to withhold the tax. The same rule apply to local/resident supplier of services other than those covered by separate rates of withholding tax. Provided, however, that for purchases involving agricultural products in their original state, the tax required to be withheld shall only apply to purchases in excess of the cumulative amount of P300,000 within the same taxable year. For this purpose, agricultural products in their original state shall only include corn, coconut, copra, palay, rice cassava, sugar cane, coffee, fruits, vegetables, marine food products, poultry and livestocks.b) Taxes withheld shall be remitted using BIR Form 1601-E on a monthly basis thru the use of the Electronic Filing and Payment System (EFPS) on the dates prescribed for e-filers. Filing shall be done on a staggered basis provided under RR 26-2002 and payment shall be made every 15th dayfollowing the end of the month for Jan-Nov and Jan. 20 of the following year for the month of December.c) Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) shall be issued to the payees within twenty (20) days following the close of such payees taxable quarter or upon demand of the payees;d) A list of regular supplier of goods and/or services shall be submitted on a semestral basis through e-submission facility or as an attachment under Electronic Filing and Payment System (EFPS). Deadline for submission of the list is not later than July 31 and January 31 of each year. However, initial list of regular suppliers should be submitted within fifteen (15) days from actual receipt hereof.15) Who are considered TOP 5,000 Individual Taxpayers?Top 5,000 Individual Taxpayers shall refer to individual taxpayers engaged in trade or business or exercise of profession who have been determined and notified by the Bureau of Internal Revenue (BIR) as having satisfied any of the followingcriteria:a) VAT payment or payable whichever is higher, of at least P100,000 for the preceding year;b) Annual income tax due of at least P200,000 for the preceding year;c) Total percentage tax paid of at least P100,000 for the preceding year;d) Gross sales of P10,000,000 and above for the preceding year;e) Gross purchases of P5,000,000 and above for the preceding year;f) Total excise tax payment of at least P100,000 for the preceding year.16)What are the obligations of Top 5,000 Individual Taxpayers?a) In addition to the obligations of a withholding agent, Top 5,000 Individual Taxpayers shall withhold the one percent (1%) creditable expanded withholding on the purchase of goods and two percent (2%) on the purchase of services (other than those covered by other withholding tax rates) from local suppliers where it regularly makes purchases. However, casual purchase of goods shall not be subject to withholding tax unless the amount of purchase at any one time involves P10,000 or more, in which case, it shall then be required to withhold the tax. The same rule apply to local/residentsupplier of services other than those covered by separate rates of withholding tax.Provided, however, that for purchases involving agricultural products in their original state, the tax required to be withheld shall only apply to purchases in excess of the cumulative amount of P300,000 within the same taxable year. For this purpose, agricultural products in their original state shall only include corn, coconut, copra, palay, rice cassava, sugar cane, coffee, fruits, vegetables, marine foodproducts, poultry and livestocks.b) Taxes withheld shall be remitted under BIR Form 1601-E on a monthly basis thru the Electronic Filing and Payment System (EFPS) facility within the prescribed period.c) Certificate of Creditable Tax Withheld at Source (BIR Form No. 2307) shall be issued to the payees within twenty (20) days following the close of such payees taxable quarter or upon demand of the payees;d) A list of regular supplier of goods and/or services shall be submitted on a semestral basis through e-submission facility or as an attachment under Electronic Filing and Payment System (EFPS). Deadline for submission of the list is not later than July 31 and January 31 of each year. However, initial list of regular suppliers should be submitted within fifteen (15) days from actual receipt hereof.17) Who are the responsible officials in the government offices charged with the duty to deduct, withhold and remit withholding taxes?The following officials are duty bound to deduct, withhold and remit taxes:a)For Office of the Provincial Government-province- the Chief Accountant, Provincial Treasurer and the Governor;b) For Office of the City Government-cities- the Chief Accountant, City Treasurer and the City Mayor;c)For Office of the Municipal Government-municipalities- the Chief Accountant, Municipal Treasurer and the Mayor;d) Office of the Barangay-Barangay Treasurer and Barangay Captaine) For NGAs, GOCCs and other Government Offices, the Chief Accountant and the Head of Office orthe Official holding thehighest position.