BIR Form No.
Certificate of Creditable
Tax Withheld At Source
Republika ng Pilipinas
Kagawaran ng Pananalapi
Kawanihan ng Rentas Internas
2307
October 2002 (ENCS)
1 For the Period
From
Part I
2 Taxpayer
Identification Number
(MM/DD/YY)
To
(MM/DD/YY)
Payee Information
3 Payee's Name
(Last Name, First Name, Middle Name for individuals) (Registered Name for Non-Individuals)
4A Zip Code
4 Registered Address
5 Foreign Address
5A Zip Code
Payor Information
6 Taxpayer
Identification Number
7 Payor's Name
8 Registered Address
(Last Name, First Name, Middle Name for individuals) (Registered Name for Non-Individuals)
8A Zip Code
PART II
Details of Monthly Income Payments and Tax Withheld for the Quarter
Income Payments Subject to
ATC
Expanded Withholding Tax
AMOUNT OF INCOME PAYMENTS
1st Month of
2nd Month of
3rd Month of
the Quarter
the Quarter
the Quarter
Total
Tax Withheld
For the Quarter
Total
Government Money Payments
Subject to Withholding of Business Tax
Total
I 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.
9
10
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
Title/Position of Signatory
TIN of Tax Agent (if applicable)
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
Title/Position of Signatory
Tax Agent Accreditation No./Date of Accreditation (if applicable)
SCHEDULES OF ALPHANUMERIC TAX CODES
A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
B
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
Income Payments subject to Expanded Withholding Tax
Professional/talent fees paid to juridical persons/individuals (lawyers, CPAs, etc.)
Professional entertainers-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceed P720,000.00
Professional athletes-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceed P720,000.00
Movie, stage, radio, television and musical directors-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceed P720,000.00
Management & technical consultants
Bookkeeping agents and agencies
Insurance agents & insurance adjusters
Other recipient of talents fees-if current year's gross income does not exceed P720,000.00
-if current year's gross income exceeds P720,000.00
Fees of directors who are not employee of the company
Rentals - Real Properties and Personal Properties, Poles, Satellites and Transmission facilities and Billboards
Cinematographic film rentals
Prime contractors/Sub-contractors
Income distribution to beneficiaries of estates & trusts
Gross commission paid to custom, real estate, insurance & commercial brokers & fees of agents of professional
entertainers
Payment to medical practitioners thru a duly registered professional partnership for the practice of medical profession
Payment to medical practitioners thru hospitals/clinics
Payment to partners in general professional partnership
Certain income payments made by credit card companies to any business entity
Payments made by government offices on their purchases of goods from local suppliers
Payments made by top 5,000 corporations to their local suppliers of goods
Additional payments to gov't. personnel from importers , shipping and airline companies or their agents
Commissions of independent and exclusive distributors, medical/technical and sales representatives and marketing
agents of multi-level marketing companies
Gross payments made to embalmers by funeral companies
Payments made by pre-need companies to funeral parlors
Tolling fee paid to refineries
Sale of Real Property (Ordinary Asset)
1.5%
3%
5%
6%
ATC
IND
WI 010
CORP
WC 010
WI 020
WI 021
WI 030
WI 031
WI 040
WI 041
WI 050
WI 060
WI 070
WI 080
WI 081
WI 090
WI 100
WI 110
WI 120
WI 130
WI 140
WI 141
WI 151
WI 152
WI 156
WI 157
WI 158
WI 159
WC 100
WC 110
WC 120
WC 140
WC 156
WC 157
WC 158
WI 515
WC 515
WI 530
WI 535
WI 540
WI 555
WI 556
WI 557
WI 558
WC 535
WC 540
WC 555
WC 556
WC 557
WC 558
Government Money Payments Subject to Withholding of Business Tax
Vat Withholding on Purchase of Goods
Vat Withholding on Purchase of Services
Vat Withholding on Government Public Work Contracts
Tax on carriers and keepers of garages
Franchise Tax on Electric, Gas and Water Utilities
Franchise Tax on radio & TV broadcasting companies whose annual gross receipts does not exceed P10M
and who are not Value-Added Tax registered taxpayers
Tax on life insurance premiums
Person exempt from VAT under Sec. 109 (Z)
Tax on Overseas Dispatch, Message or Conversation originating from the Phils.
Tax on gross payments to stock, real estate, commercial, customs and immigration brokers based on
gross receipts for services rendered pursuant to RA 9010
Tax on royalties, rentals of property, real or personal, profits from ex-change & all other gross income of banks &
non-bank financial intermediaries
Tax on interest, discounts & other items of gross income paid to finance companies & other financial intermediaries not
performing quasi-banking functions
Tax on interest, commissions and discounts paid to banks & non-bank financial intermediaries:
- Short-term maturity (not in excess of 2 years)
5%
- Medium-term maturity (over 2 years to 4 years)
3%
- Long-term maturity(over 4 years to 7 years)
1%
- Over 7 years
0%
Tax on interest, commissions & discounts from lending activities as well as income from financial leasing based on the
remaining maturities of the instrument of finance companies
- Short-term maturity (not in excess of 2 years)
5%
- Medium-term maturity (over 2 years to 4 years)
3%
- Long-term maturity(over 4 years to 7 years)
1%
- Over 7 years
0%
Business Tax on Agents of foreign insurance co.- insurance agents
10%
Business Tax on Agents of foreign insurance co.-owner of the property
5%
Tax on International Carriers
Tax on Cockpits
Tax on Cabaret, night and day club
Tax on Boxing exhibitions
Tax on Professional basketball games
Tax on jai-alai and race tracks
Tax on sale, barter or exchange of stocks listed & traded through Local Stock Exchange
Tax on shares of stock sold or exchanged through initial public offering
- Not over 25%
4%
- Over 25% but not exceeding 33 1/3 %
2%
- Over 33 1/3%
1%
Tax on shares of stock sold or exchanged through secondary public offering
- Not over 25%
4%
- Over 25% but not exceeding 33 1/3 %
2%
- Over 33 1/3%
1%
WV 010
WV 020
WV 030
WB 030
WB 040
WB 050
WB 070
WB 080
WB 090
WB 210
WB 103
WB 111
WB 301
WB 302
WB 303
WB 304
WB 311
WB 312
WB 313
WB 314
WB 120
WB 121
WB 130
WB 140
WB 150
WB 160
WB 170
WB 180
WB 200
WB 201
WB 202
WB 203
WB 206
WB 207
WB 208