Transcript Slide 1

WITHHOLDING TAX
AT SOURCE
(Revenue Regulations No. 2-98, as amended)
Presented by:
Ms. Susan D. Tusoy, cpa, mps
Asst. Chief, Assessment Division
RR 19- Davao City
Importance of Withholding Tax
System
It is an effective tool in the collection of
taxes for the following reasons:
• It encourages voluntary compliance;
• It reduces cost of collection effort;
• It prevents delinquencies and revenue loss;
and
• It prevents dry spells in the fiscal condition of
the government by providing revenues
throughout the taxable year.
Types of Withholding Taxes
• Withholding Tax on Compensation
• Expanded Withholding Tax
• Final Withholding Tax; and
• Withholding Tax on Government
Money Payment
Duties & Obligations of a Withholding Agent
To register
To deduct and withhold
To remit the tax withheld
To file withholding
tax returns
To issue withholding
tax certificate
I. REGISTER
1901 SELF-EMPLOYED/PROFESSIONALS/TRUST
1903 CORPORATIONS / GOCC /PARTNERSHIP
1903 GOVERNMENT AGENCIES / LGUs
WHEN:
ON OR BEFORE COMMENCEMENT OF BUSINESS/
BEFORE PAYMENT OF ANY TAX DUE/
UPON FILING A RETURN
10 DAYS AFTER BECOMING AN EMPLOYER
( SEC 2.83.6 Rev. Regulations No. 2-98)
WHERE: RDO
II. WITHHOLD TAXES
TIME
TAX BASE
COMPENSATION
WHEN PAID /
CONTRUCTIVELY
PAID
TAXABLE
COMPENSATION
INCOME
EXPANDED
GMP
WHEN PAID /
PAYABLE
GROSS PAYMENT
(NET OF VAT)
WHEN PAID /
PAYABLE
GROSS PAYMENT
WHEN PAID /
PAYABLE
GROSS PAYMENT
WHEN PAID
GROSS –UP
MONETARY VALUE
(VAT PAYEE)
GMP
(NON VAT PAYEE)
FINAL
OTHER FINAL
FRINGE
BENEFITS
III. WITHHOLING TAX REMITTANCE
TYPES
COMPENSATION
FORM
1601-C
MANUAL FILING/
PAYMENT
10th day of the ff
month except for the
month of December
which is due on the
Jan. 15
EFPS FILING
Staggered Filing
(RR 26-2002)
EFPS
PAYMENT
15th day of the ff
month except for
the month of
December which is
due on the Jan. 20
EXPANDED
1601-E
BANKS
1602
Real Property
(Ordinary Asset)
1606
10th day of the ff
month
Not applicable
Not applicable
FINAL
OTHER FINAL
1601-F
10th day of the ff
month
Staggered Filing
(RR 26-2002)
15th day of the ff
month
W/TAX ON
VAT &
PERCENTAGE
1600
(ALPH
ALIST)
10th day of the ff
month
10th day of the ff
month
10th day of the ff
month
FRINGE
BENEFITS
1603
10th day of the month
following the end of
the qtr.
15th day of the
month ff the end
of the quarter
15th day of the
month ff the end of
the quarter
IV. WITHHOLDING TAX CERTIFICATES
TYPES
FORM
TIME
COMPENSATION
2316
Jan 31 of the ff year
For terminated employees - last payment
of salary
EXPANDED
2304
(Exempt)
20 days ff. close of the quarter
or upon demand
2307
(Taxable)
GOV’T. MONEY
PAYMENTS
2307
For Non-VAT : 10th day of the ff month
2306
For VAT
month
FINAL TAX
2306
Jan. 31 of the following year
FRINGE
BENEFITS
2306
Jan. 31 of the following year
: 10th day on the month ff
V. ANNUAL RETURNS
TYPE
COMPENSATION
FORM
1604 CF
DESCRIPTION
Alphalist of employees
TIME
Jan. 31 of
the ff year
Less than 10 employees – manual filing
10 employees or more - softcopy
eFPS Filer
- e-attach
EXPANDED
1604E
Alphalist of payees
Less than 10 payees
10 payees or more
eFPS Filer
– manual filing
- softcopy
- e-attach
March 1
of the ff
year
DIFFERENCE: FINAL AND CREDITABLE
WITHHOLDING TAX
FINAL
CREDITABLE
• the amount of income tax
withheld by the withholding
agent is constituted as a full
& final payment
• taxes withheld are
intended to equal the tax due
of the payee on the said
income
• liability rests with the
payor as withholding agent
• the income recipient is still
required to file an income tax
return
• payee is not required to
file an ITR for the particular
income
EXPANDED
WITHHOLDING TAX
Persons Required to Deduct & withhold
 Juridical persons, whether or not engaged in
trade or business;
 Individuals in connection with his trade or
business, however, individual buyers of real
properties are also constituted as withholding
agents;
 All government offices.
INCOME PAYMENTS
SUBJEC TO EWT
A. Professional fees,
talent fees, etc., for
services rendered
by individuals
DESCRIPTION
15% if gross income exceeds P720T
10% if otherwise
On the gross professional, promotional and talent
fees or any other form of remuneration for the
services rendered.
1) Those engaged in the practice of profession
2) Professional entertainers
3) Professional athletes
4) Directors and producers of movies, stage, etc.
5) Insurance agents and adjusters
6) Management and technical consultants
7) Bookkeeping agents and agencies
8) Other recipients of talent fees
9) Fees of directors who are not employees of
the company.
INCOME
PAYMENTS
SUBJEC
TO EWT
DESCRIPTION
DISCLOSURE REQUIREMENT
Every individual shall periodically disclose his
gross income for the current year to the BIR by
submitting a Notarized Sworn Declaration to the
Collection Division
Can also be filed by the income payor on behalf of the
professionals/talents/directors whose services were being
rendered exclusively to the aforesaid payor;
Should be filed on June 30 of each year or w/in 15 days
after the end of the month the
professional/talent/directors income reaches P720T,
w/ever comes first.
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
B. Professional Fees,
talent fees, etc., for
services of taxable
juridical persons
15% if gross income exceeds P720T
10% if otherwise
On the gross professional, promotional
and talent fees or any other form of
remuneration for the services rendered.
C. Rentals
On real properties – 5%
On personal properties - on gross rental
or lease in excess of p10,000 annually
Poles, satellites and transmission
facilities – 5%
Billboards – 5%
INCOME PAYMENTS
SUBJEC TO EWT
D. Cinematographic
film rental and other
payments
E.Income Payments to
certain contractors
DESCRIPTION
5% on gross payment
2% on gross payments of the ff:
-
General engineering contractors
General building contractors
Specialty contractors
other contractors
F.Income distribution to
the beneficiaries
15% on the income distributed to the
beneficiaries of estates and trusts
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
G. Gross payments to
certain brokers and
agents
10% on gross commissions or service fees
H.Income payments to
partners of general
professional
partnerships
On income payments made to partners such
as drawings, advances, sharings,
allowances and stipends
15% if gross income exceeds P720T
10% if otherwise
INCOME PAYMENTS
SUBJECT TO EWT
I.
DESCRIPTION
Professional fees paid 15% if gross income exceeds P720T
to medical
10% if otherwise
practitioners
1. On PF paid by hospitals or clinics, or paid directly
to the medical practitioners by patients who were
admitted and confined
2.
PF paid by HMOs to medical practitioners
•It shall be the duty of the hosp./clinic/HMO to remit
taxes withheld from professional fees
•The W/tax shall not apply if there is proof that no PF
has in fact been charged in a form of sworn declaration
•The hosp shall inform the BIR about any medical
practitioner who fails or refuses to execute the sworn
declaration within ten days from occurrence.
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
•Hospitals and clinics shall submit the names and
address of medical practitioners every 15th day after
end of each quarter
•The hospitals and clinics shall be responsible for the
accurate computation, timely remittance and issuance
of withholding tax certificates
J. Gross selling price or
total amount of
consideration or its
equivalent paid to
seller/owner for the sale,
exchange, or transfer of
real property classified ad
ordinary asset
Seller/transferor is exempt from CWT in accordance
with Sec. 2.57.5 of the regulation
Seller/transferor is habitually engaged in the real
estate business:
Selling price is P500k of less
- 1.5%
SP <P500K but => P2M
- 3.0%
SP <P2M
- 5.0%
Seller/transferor is not habitually
engaged in the real estate business - 6.0%
INCOME PAYMENTS
SUBJEC TO EWT
K. Additional income
payments to gov’t.
personnel from importers,
shipping and airline
companies
L. Certain income payments
made by credit card
companies
M. Income payments made by
the top 20K private corp to
their local/resident supplier
of goods/services other
than those covered by
other wtax rates
DESCRIPTION
On gross additional payments to gov’t. personnel
for overtime services as authorized by law 15%
1% on 1/2of the gross amounts paid
Supplier of goods – 1%
Supplier of services – 2%
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
N. Income payments
made by the gov’t. to
its local/resident
supplier of
goods/services other
than those covered by
other wtax rates
Supplier of goods – 1%
Supplier of services – 2%
O. Commissions of
independent and/or
exclusive sales
representatives, and
marketing agents and
companies
10% on gross commissions, rebates, discounts, and
other similar considerations
INCOME PAYMENTS
SUBJEC TO EWT
P. Tolling fees paid to
refineries
DESCRIPTION
5% on gross processing/tolling fees
Q. Payments made by 1% on gross payments
pre-need companies
to funeral parlor
R. Payments to
embalmers
1% on gross payment
S. Income payments to 1%
suppliers of
agricultural products
On Agricultural Products
23
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 P300,000.00 within the same
taxable year.
Illustration:
Number of
Transactions
Year
Purchase Amount
One
2009
P 90,000
Two
2010
320,000
One
2011
400,000
One
2012
90,000
Amount of EWT:
 In 2009
 In 2010
 In 2011
 In 2012
-
not subject
P20,000 x 1% = P200.00
P100,000 x 2% = P1,000
not subject
On Agricultural Products
 Agricultural Products in their original state
shall only include:
• corn
• copra
• rice
• sugar cane
• coffee
• marine food
• coconut
products
• vegetables
• palay
• cassava
• fruits
• poultry and
livestocks
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
T. Income payments on
10% on income payments
purchases to minerals,
mineral products and
quarry resources as
defined and discussed
in Sec. 151 of the Tax
Code
U. MERALCO payments
10% / 20%
V. Interest income on the 10% / 20%
refund paid either
through direct
payment or application
against customers’
billing by other electric
distribution utilities.
FINAL
WITHHOLDING
TAX
Income Payments Subject to Final
Withholding Tax:
Interest from any peso bank deposit, and yield or any
other monetary benefit from deposit substitutes and
from trust funds and similar arrangements – 20%
Royalties (except on books as well as other literary works
and musical compositions – 20%
Prizes (except prizes amounting to P10,000.00 or
less )– 20%
Winnings (except Philippines Charity Sweepstakes
Winnings and lotto winnings ) - 20%
Income Payments Subject to Final
Withholding Tax:
Royalties on books, as well as other literary works and musical
compositions – 10%
Interest income received by a resident individual taxpayer
from a depository bank under the Foreign Currency Deposit
System – 7.5%
Income Payments Subject to Final
Withholding Tax:
Cash and/or property dividends (received by
individuals) - 10%
Net capital gains from sale, barter, exchange of shares of
stocks in a domestic (except through stock exchange ):
Not over P100,000.00 - 5%
On any amount in excess of P100,000.00 – 10%
Income Payments Subject to Final
Withholding Tax:
Interest income from long-term deposit or
investment :
Four years to less than five years – 5%
Three years to less than four years – 12%
Less than three years – 20%
On capital gains from sale, exchange, or
other disposition of real property classified
as capital assets - 6%
ON GOVERNMENT
MONEY PAYMENTS
RMC 56-2009
Final Withholding VAT on Government
Purchases
Contractors by the
government or any of
its political
subdivisions,
instrumentalities or
agencies, including
government-owned
and controlled
corporations (GOCCs)
NIRC
RA 9337
3%
on gross payment for
the purchase of goods
6%
on gross receipts for
services by contractors
8.5%
on government public
works contractors
5%
Final VAT
CREDITABLE
NATURE OF INCOME PAYMENT
INCOME %
TAX
TAX
FINAL
VAT
2%
3%
5%
2%
3%
5%
2%
3%
5%
domestic – air, sea & land (Phils to foreign
country)
2%
none
none
Int’l. – air & sea (Phils. To Foreign)
2%
3%
none
Communication Services (Smart, PLDT, etc)
Repairs and Maintenance of Gov’t. Facilities
and Vehicles
Transport of Goods, Merchandise, Cargo
domestic –air, sea & land (w/in the Phils)
CREDITABLE
NATURE OF INCOME PAYMENT
INCOME %
TAX
TAX
FINAL
VAT
Transport of Passengers:
domestic –air, & sea (w/in the Phils)
domestic – land (w/in the Phils)
Int’l. – air & sea (Phils. To Foreign)
Purchase of Supplies & Materials, including
equipments
2%
none
5%
2%
3%
none
2%
3%
none
1%
3%
5%
CREDITABLE
NATURE OF INCOME PAYMENT
FINAL
INCOME
TAX
%
TAX
VAT
1. Real Property
5%
3%
5%
2. Cinematographic films
5%
3%
5%
3. Personal Property (in excess of P10,000
except financial leasing)
5%
3%
5%
None
None
12%
None
None
12%
None
None
12%
Payment for Rental of Properties
Payment for:
a. Use or Lease of property or property
rights to non-resident owner
b. Services rendered by local insurance
companies with respect to
reinsurance premiums payable to
non-residents
c. Other services rendered in the Phils. by
non-residents
CREDITABLE
NATURE OF INCOME PAYMENT
FINAL
INCOME
TAX
%
TAX
VAT
Manila Water Company, Inc.
2%
None
5%
Maynilad Water Services, Inc. (MWSI)*
2%
None
5%
none
none
5%
2%
2%
5%
Payment to Water Distribution Utilities
*Income Tax Holiday up to Dec. 31,
2009 (BIR Ruling No. DA-278-2009)
Other Water Utilities
CREDITABLE
NATURE OF INCOME PAYMENT
Payment to Power Distribution Utilities
FINAL
INCOME
TAX
%
TAX
VAT
2%
None
5%
Meralco, VECO, etc.
Electric Coops
1. Registered with NEA
none
none
5%
none
none
5%
none
none
5%
none
none
5%
none
none
5%
2. Registered with CDA
a. Do not transact with non-members
b. Transacting w/ members & non-mem
b.1 With members
b.2 With members and have an
accumulated reserves and
undivided net savings of not
more than P10M
b.3 With members and have an
accumulated reserves and
undivided net savings of
more than P10M
CREDITABLE
NATURE OF INCOME PAYMENT
INCOME
TAX
FINAL
%
TAX
VAT
none
none
none
2%
none
5%
none
none
none
1%
none
5%
Payment for Trainings and Seminars
2%
3%
5%
Purchase of Gasoline/Petroleum Products
1%
3%
5%
For Services Rendered by Gasoline Stations
2%
3%
5%
Payment to Cooperatives (other than Electric
Cooperatives duly registered with CDA)
SERVICES
A. 1. With BIR issued exemption certificate 2. W/o BIR issued exemption certificate
GOODS
B. 1. With BIR exemption certificate
2. Without BIR exemption certificate
CREDITABLE
NATURE OF INCOME PAYMENT
Payment of Insurance Premiums
Non-Life
INCOME
TAX
%
TAX
FINAL
VAT
2%
3%
5%
2%
5%
none
Payment for Purchase of Library Books
1%
none
None
Payment for Purchase of Other Library
Materials
1%
3%
5%
2%
3%
5%
Payment of Professional Services rendered by
GPP
none
3%
5%
Payment of Professional Fee paid to Juridical
Person
10% or
15%
3%
5%
3%
5%
Life
Payment for Services of the contractors:
Security, Janitorial, Maintenance of aircon,
computers, elevators, etc.
Payment of Professional Fee paid to Individuals 10% or
15%
CREDITABLE
FINAL
NATURE OF INCOME PAYMENT
INCOME
TAX
Payment for Purchase of Other Goods
1%
3%
5%
1%
none
none
Payment of Commissions or Service Fees Paid
to Customs, Insurance, Real Estate, Stock,
Immigration and Commercial Brokers
10%
3%
5%
Payment for Purchase of Services other than
those covered by other rates of withholding
tax (RR 17-2003)
2%
3%
5%
1.5%,
3%, 5%
or 6%
3%
5%
%
TAX
VAT
(for casual or single purchase of P10k & above)
Payment for Purchase of Agricultural Products
(except corn, coconut etc. per RR 6-2009)
(for single or casual purchase or P10k & above)
For Purchase of Land Classified as Ordinary
Asset
CREDITABLE
FINAL
NATURE OF INCOME PAYMENT
INCOME
TAX
For Land Improvements - goods
-services
1%
2%
3%
3%
5%
5%
For Buildings and Improvements
Straight Contract (Labor & Materials)-Service
2%
3%
5%
Separate Invoice/Billing for Materials-goods 1%
3%
5%
Separate Invoice/Billing for Labor
2%
3%
5%
For Furniture, Fixtures, and Equipment
1%
3%
5%
For Information Technology (IT) Equipment
- Services
- Goods
1%
2%
3%
3%
5%
5%
Payment to Radio & TV Broadcasting
Companies Whose Annual Gross Receipts do
2%
not exceed P10M and who are Non-VAT reg. TP
3%
none
10%
none
Payment to Agents of Foreign Insurance
Companies –Insurance Agents
2%
%
TAX
VAT
CREDITABLE
NATURE OF INCOME PAYMENT
Payment to Agents of Foreign Insurance
Companies – Owner of the Property
INCOME
TAX
2%
Payment for Sale, barter or exchange of stocks
Listed and traded through Local Stock
2%
Exchange
Payment for shares of stock sold or exchanged
through initial and secondary public offering
-not over 2%
-over 25% but not exceeding 33 1/3%
- Over 33 1/3%
2%
2%
2%
%
TAX
FINAL
VAT
5%
none
½ of
1%
none
4%
2%
1%
None
None
none
CREDITABLE
NATURE OF INCOME PAYMENT
INCOME
TAX
%
TAX
FINAL
VAT
Payment to Banks and Non-Bank Financial
Intermediaries performing quasi-banking
functions (Sec. 121 of RA 8424 as amended by RA
9337)
1.On interests, commissions and discounts from
lending activities as well as income from financial
leasing, on the basis of remaining maturities of
instruments from which such receipts are derived:
- Maturity period is 5 years or less
- Maturity period is more than 5 years
2. On dividends and equity shares and net income
of subsidiaries
2%
5%
None
2%
2%
5%
1%
none
None
2%
0%
none
CREDITABLE
NATURE OF INCOME PAYMENT
INCOME
TAX
%
TAX
FINAL
VAT
3. On the following payments treated as gross
income under Sec. 32 of the Tax Code:
-Royalties
-Rental of Property
-Profits for exchange and all other items
treated as gross income
4. On the net trading gains within the taxable
year on foreign currency, debt securities,
derivatives, and other similar financial
instruments
None
5%
none
7%
7%
7%
None
None
None
None
7%
None
Illustration
 The Office of the Provincial Capitol of Davao del Sur
purchased the following goods and services for the
month of Feb. 2011.
Invoice Price
Rice
P50,000.00
 Construction Materials
44,800.00
 Repair of Aircon Units
22,400.00
 Rental of equipments
33,600.00
Compute for the withholding tax on government money
payments assuming the seller is:
a) Non-VAT registered
b) VAT taxpayer

Answer – Non VAT Supplier
Invoice
Price
Tax Base
Tax Rate
EWT
Rice
50,000.00
50,000.00
EWT 1%
500.00
Const.
Materials
44,800.00
44,800.00
EWT – 1%
GMP – 3%
448.00
Repair of
Aircon
Untis
22,400.00
EWT – 2%
GMP – 3%
448.00
EWT – 5%
GMP – 3%
1,680.00
Rental of
33,600.00
Equipments
22,400.00
33,600.00
GMP
% Tax
None
1,344.00
672.00
1,008.00
Answer – VAT Supplier
Invoice
Price
Rice
Const.
Materials
Repair of
Aircon
Untis
50,000.00
Tax Base
Tax Rate
EWT
50,000.00
EWT 1%
500.00
400.00
44,800.00
40,000.00
EWT – 1%
GMP – 5%
22,400.00
20,000.00
EWT – 2%
GMP – 5%
400.00
Rental of
Equipments 33,600.00
30,000.00
EWT – 5%
GMP – 5%
GMP
VAT
None
2,000.00
1,000.00
1,500.00
1,500.00
FRINGE BENEFITS
TAX (FBT)
‘fringe
benefit’ – means any goods, service or other benefit
furnished or granted in cash or in kind by an employer to
an individual employee (except rank and file employees),
such as, but not limited to the following:
(1) Housing;
(2)Expense Account;
(3)Vehicle of any kind;
(4)Household personnel;
(5)Interest on loan at less than market rate ;
(6)Membership fees, dues and other expenses borne by the employer
for the employee in social and athletic clubs/similar organizations;
(7)Expenses for foreign travel;
Fringe Benefit (Cont.)
(8) Holiday and vacation expenses;
(9) Educational assistance to the
employee or his dependents;
(10) Life or health insurance and
other non-life insurance premiums
Fringe Benefits Granted to the Employee
(Except Rank and File Employee) – 32%
on the grossed-up monetary value of
fringe benefits granted or furnished by the
employer to his employees.
Exception:
if the fringe benefits are
required by the nature of or
necessary to the trade, business
or profession of the employer,
or where such fringe benefit is
for the convenience and
advantage of the employer shall
not be subject to the fringe
benefits tax.
WITHHOLDING TAX ON
COMPENSATION
(Revenue Regulations No. 2-98, as amended)
Presented by:
Sheila Joy C. Benedicto
Revenue Officer
RDO 113-West Davao
Compensation Income Defined
Compensation means all
remuneration for services
performed by an employee for his
employer under an employeeemployer relationship unless
exempted by the Code.
Exemptions from withholding tax
on compensation
1. Remunerations received as an incident of
employment (retirement/separation)
2. Remuneration paid for agricultural labor
3. Remuneration for domestic services
4. Remuneration for casual labor not in the
course of an employer’s trade or business
Exemptions (cont…)
5. Compensation for services by a citizen or
resident of the Philippines to a Foreign
Government or an International
Organization;
6. Damages
7. Life Insurance
8. Amount Received by the Insured as a
Return of Premium
Exemptions (cont…)
9. Compensation for Injuries or sickness
10. Income Exempt Under Treaty
11. GSIS, SSS, Medicare and other
contributions
(HDMF and Union Dues)
Exemptions (cont…)
12. Thirteenth(13th) Month Pay and Other
Benefits not exceeding P 30,000
Other Benefits such as
 Christmas bonus
 Productivity
 Loyalty Award
 Gifts in cash or in kind
 Other benefits of similar nature
 Excess over the prescribed ceiling of
the “de minimis benefits”
DE MINIMIS BENEFITS
a.) Monetized unused vacation leave
credits of employees not exceeding 10
days during the year
• the monetized value of leave credits
paid to government officials and
employees
b.) Medical cash allowance to dependents
• Not exceeding
P750/employee/semester or
P125/month
DE MINIMIS BENEFITS
c) Rice subsidy of P1,500 or 1 sack of 50 kg rice per
month amounting to not more than P 1,500.
d.) Uniform and clothing allowance not exceeding
P4,000/ annum
e.) Actual yearly medical benefits not exceeding
P10,000 per annum
f.) Laundry allowance not exceeding P 300.00 /month
DE MINIMIS BENEFITS
g.) Employees achievement awards in the form of
tangible personal property other than cash or gift
certificate with annual value not exceeding
P10,000 under established written plan
h.) gifts given during Christmas and major
anniversary celebrations P5,000/annum/employee
DE MINIMIS BENEFITS
i.) Flowers, fruits, books or similar items
j.) daily meal allowance for overtime not to exceed
25% of basic min. wage.
DE MINIMIS Rules
“DE MINIMIS BENEFITS” conforming to the
ceiling shall not be considered in determining
the P 30,000
the excess over the respective ceilings shall be
considered as part of the “other benefits” and
the employee receiving it will be subject to tax
only on the excess over the P30,000.
Exemptions (cont…)
(13) Compensation income of MWEs who work
in the private sector and being paid the
Statutory Minimum Wage applicable to
the place where he is assigned.
The following compensation
received by minimum wage
earners shall likewise be exempt
from income tax:
 holiday pay
 overtime pay
 night shift differential pay
 hazard pay
Take note!

An
employee
who
receives
additional
compensation other than SMW, holiday pay,
overtime, hazard pay, and night shift
differential pay such as:
 Commissions
 Honoraria
 Fringe benefits
 Taxable allowances
 And other taxable income
shall not enjoy the privilege of being a WME.
Take Note!
 MWEs
receiving other income from
business or practice of profession, except
income subject to Final Tax, shall be
subject to Income Tax on their entire
income
SMW, Holiday pay, overtime pay, night
shift differential pay, and hazard pay
shall still be exempt from WT
Hazard Pay
 the amount paid by the employer to MWEs
 Actually
assigned to danger or strife-torn
areas
 Disease-infested places
 Distressed or isolated stations and camps
which exposed them to great danger or
contagion or peril to life
Any hazard pay paid to MWEs which does not
satisfy the above criteria is deemed subject to
IT and consequently to WT.
Hazardous Employment
 The employer shall attach to BIR Form
1601C for the months of March, June, Sept.,
and Dec.
 A copy of the List submitted to the nearest
DOLE Regional/Provincial Office showing
 the names of the MWEs who received
the hazard pay;
 period of employment;
amount of hazard pay per month; and
Justification of payment of hazard pay
Caution
 Any reduction or diminution of wages for
purposes of exemption from Income Tax
shall
constitute
therefore,
shall
misrepresentation
result
to
and
automatic
disallowance of expense on the part of the
employer.
Exemptions (cont…)
(14) Compensation income of employees in the
public sector with compensation income of not
more than the SMW in the non-agricultural
sector, as fixed by RTWPB/NWPC, applicable
to the place where he is assigned.
SMW in the public sector
 The determination of the SMW in the public
sector shall likewise adopt the same
procedures and consideration as those of
the private sector, except:
 In
case of hazardous employment the
employer shall attach to BIR Form 1601C
for the months of March, June, Sept., and
Dec. a copy of DBM Circular/s, or
equivalent, as to who are allowed to
receive hazard pay.
SMW in the public sector
 The basic salary of MWEs in the public
sector shall be equated to the SMW in the
non-agricultural sector applicable to the
place where he/she is assigned.
computation of wages
The basis of the computation of the minimum
wage rates prescribed by law shall be the
normal working hours – not more than 8 hours
a day.
The computation of wages shall be in accordance
with the Collective Bargaining Agreement (CBA), if
any or the provisions of the Labor Code as
implemented
FACTOR OR NUMBER OF
WORKING/PAID
DAYS IN A YEAR
1. For those who do not work and are not
considered paid on Saturdays and Sundays or
rest day
Equivalent Monthly
Rate (EMR)
=
Applicable Daily Wage Rate (ADR) x 261 days
12 months
Where 261 days
247113261-
ordinary working days
regular holidays
Special days
Total number of days/year
Example: P 382.00 MWE
in NCR
Equivalent Monthy Rate=
P 382.00 x 261 days
12 months
P 8,308
2. For those who do not work and are not
considered paid on Sundays or rest day
Equivalent Monthly
Rate (EMR)
=
Applicable Daily Wage Rate (ADR) x 313 days
12 months
Where 313 days
299113313-
ordinary working days
regular holidays
Special days
Total number of days/year
Example: P 382.00 MWE
in NCR
Equivalent Monthy Rate=
P 382.00 x 313 days
12 months
P 9,964
3. For those who do not work but are
considered paid on rest days, special days
and regular holidays
Equivalent Monthly
Rate (EMR)
=
Applicable Daily Wage Rate (ADR) x 365 days
12 months
Where 365 days
299- ordinary working days
11- regular holidays
52 – Sunday/Rest days
3- Special days
365- Total number of days/year
Example: P 382.00 MWE
in NCR
Equivalent Monthy Rate=
P 382.00 x 365 days
12 months
P 11,619
4. For those who are required to work
everyday including Sundays or rest day,
special days & regular holidays:
Equivalent Monthly
Rate (EMR)
=
Applicable Daily Wage Rate (ADR) x 261 days
12 months
Where 392.5 days
299 22 67.6 3.9
392.5 -
ordinary working days
regular holidays
52 rest days x 130%
- Special days
Total number of days/year
Example: P 382.00 MWE
in NCR
Equivalent Monthy Rate=
P 382.00 x 392.5 days
12 months
P 12,495
Salient Features
 Sec. 22 Definition
‘statutory minimum wage’ shall refer to the rate
fixed by the Regional Tripartite Wage and
Productivity Board, as defined by the Bureau of
Labor and Employment Statistics (BLES) of the
Department of Labor and Employment (DOLE).
Sec. 2.79. (B) Computation of
Withholding tax
(1) Withholding tax table
(a) Old table (effective January 1, 2006)
- January 1 to July 5, 2008
(b) Revised Transitory Withholding tax Table
- July 6 to December 31, 2008
(c) Revised Withholding tax Table
- January 1, 2009 & beyond
Use of WTax Table
 Four Tables for monthly, semi-monthly, weekly, and daily
 Each tax table is groups into Tables A and B

A for employees with no QDC

B for employees with QDC
 1st column – exemption status
 2nd column – amount of exemption in pesos
 Columns 1 to 8 – reflect the portion of the amount of taxes
 Z – for zero exemption
 S – single
 ME – married employee
 Numerals – 1 to 4 represents the number of dependents
Steps to determine the amount of tax
to be withheld
1. Determine the total monetary and non-
monetary compensation.
 -13th
month pay
 -Productivity incentives
 -Christmas Bonus
 -other benefits
 -GSIS/SSS etc
2. Segregate the taxable from non-taxable
compensation income paid to an employee for
the payroll period.
 -P30,000
ceiling
 -non-taxable retirement benefits / separation pay
Steps to determine the amount of tax
to be withheld
(3.)Segregate the taxable compensation income
determined in step 3 into regular taxable
compensation income and supplementary
compensation.
Regular compensation – basic salary, fixed
allowances for representation, transportation
and other allowances
Supplementary compensation – commission,
overtime pay, taxable retirement pay, taxable
bonus and other taxable benefits
Steps……..
(4) Use the appropriate tables
(5) Fix the compensation level using the regular
compensation income.
(6) Compute the withholding tax due.
Illustration
(1) Mr. Sy, single with no dependent receives
P12,000(net of SSS/GSIS, PHIC, HDMF employee share
only) as monthly regular compensation and P5,000
as supplementary compensation for January, 2011 or
a total of P17,000.
Compute for the Withholding tax for Jan. 2011.
Computation
Computation:
Regular compensation
Less : compensation level(line A-2 column 5)
P 12,000.00
10,000.00
Excess
2,000.00
Add: Supplementary compensation
5,000.00
7,000.00
Tax on P10,000
708.33
Tax on excess (P7,000 x 20%)
1,400.00
Withholding tax for Jan. 2011
P 2,108.33
Applicable Wtax Table
Monthly
1
Exemption
Status
0.00
0% over
2
0.00
+5%
3
4
41.67
+10%
over
208.33
+15%
over
5
6
7
8
1,875
4,166.67
10,416.67
A. Table for employees without qualified dependent
1. Z
0.0
1
0
833
2,500
5,833
11,667
20,833
41,667
15,833
25,000
45,833
Let’s Check:
Withholding tax – Jan. 2011
= P 2,108.33
Withholding Tax (Feb.- Dec.11) 1,108.33 x 11
12,191.63
Total
P14,299.66
Gross Income
P149,000.00
Exemption – Single
50,000.00
Taxable Income
P 99,000.00
Tax due
P 14,300.00
Tax Table
Over
Not over
But not
over
Of excess
over
Amount rate
10,000.00
5%
10,000.00
30,000.00
P500 + 10%
10,000.00
30,000.00
70,000.00
2,500 + 15%
30,000.00
70,000.00 140,000.00
8,500 + 20%
70,000.00
140,000.00 250,000.00
22,500 + 25%
140,000.00
250,000.00 500,000.00
50,000 + 30%
250,000.00
125,000 + 32%
500,000.00
500,000.00
over
Illustration:
(2) For the month of January 2011, Mrs. A, married with one qualified
dependent child, with basic salary equivalent to the SMW, receives P
7,460.00
(P 286/day x 313 days/ 12) as statutory monthly
minimum wage plus other compensation such as:
Commission……………….. . P 10,000
Transportation allowance…..
2,000
Hazard Pay………………….
1,000
Overtime……………………
5,000
Night shift differential……
2,000
Computation:
Statutory Minimum Wage
Gross Benefits
Hazard pay
Overtime
Night Shift Differential
Sub-total
Taxable compensation
commission*
Transportation*
Total Taxable Compensation Income
P 7,460.00
P 1,000.00
5,000.00
2,000.00
P 10,000.00
2,000.00
Regular compensation
P
Less: Compensation Level (B-1 col3)
Excess
P
Add: Supplementary compensation(8,000+12,000)
Total
P
8,000.00
P 15,460.00
12,000.00
P 27,460.00
7,460.00
7,083.00
377.00
20,000.00
20,377.00
Continuation…..
Tax on P7,083 (Line B1, col. 3)
Tax on excess (P20,377 x 10%)
Withholding tax – January 2011
P
41.67
2,037.70
P 2,079.37
*An employee who receives compensation
other than SMW, OT, NS differential, HPay
shall no longer enjoy the privilege of being a
minimum wage earner, and his entire
earnings are no longer considered exempt.
Tax Table
Over
Not over
But not
over
Of excess
over
Amount rate
10,000.00
5%
10,000.00
30,000.00
P500 + 10%
10,000.00
30,000.00
70,000.00
2,500 + 15%
30,000.00
70,000.00 140,000.00
8,500 + 20%
70,000.00
140,000.00 250,000.00
22,500 + 25%
140,000.00
250,000.00 500,000.00
50,000 + 30%
250,000.00
125,000 + 32%
500,000.00
500,000.00
over
ILLUSTRATIVE PROBLEM
For taxable year 2010, WTD Service Company
employed Mr. J, married with two qualified
dependent children. He received the
following compensation for the year:
Basic Monthly Salary
 Overtime Pay for Nov.
 Thirteenth Month Pay
 Other Benefits
 Withholding Tax

P 45,000.00
5,000.00
45,000.00
12,000.00
98,082.00
COMPUTATION:`
Received
Non-
For the Year
Taxable
Basic Salary (P45K x
12)
540,000.00
Overtime (Nov.)
5,000.00
13th Month Pay
45,000.00
Other Benefits
12,000.00
Totals
602,000.00
540,000.00
5,000.00
30,000.00
Additional exemption (2 x P25k)
15,000.00
12,000.00
30,000.00
Total Gross Compensation
Less:Personal exemption
Taxable
572,000.00
572,000.00
50,000.00
50,000.00
100,000.00
Net Taxable Compensation
472,000.00
Tax Due (using the Income Tax Table)
116,600.00
Less: Tax Withheld from previous months(Jan-Nov)
98,082.27
Tax to be collected in Dec 2010
18,517.73
Right to claim WT exemption
 An employee receiving compensation
income shall be entitled to w/tax
exemptions, provided he/she must file
1902 – Application for registration
2305 – Cert.of Update of Exemption
and of Employer’s and Employee’s
Information
PERSONAL AND ADDITIONAL
EXEMPTION
Single
Married
Qualified dependent child
50,000
50,000
25,000
On exemptions
 Every employer should ascertain whether or not a
child being claimed is a qualified dependent
 If TP should have additional exemption during the
taxable year, he may claim the corresponding
additional exemption in full for such year
 If the TP dies during the taxable year, the estate may
claim the full exemptions as if he died at the close of
the year
On exemptions
 TP may still claim full exemptions during
the taxable year on the following cases:
 Spouse or any of the dependent dies
 Any of such dependents marries
 Becomes 21 y.o.
 Becomes gainfully employed
As if it occurred at the close of such year
Requirement for deductibility
 Compensation where no income taxes were
withheld shall be allowed as deduction when form
2316 is issued to the employees;
 Alphabetical list of employees whose compensation
are exempt from withholding tax but subject to
income tax shall be submitted together with the
form 1604-CF;
 If with previous/successive employers – BIR form
2316 and/or ITR filed
Registration
 Use BIR Form 1902 for new employees
 Submit to the employer within10 days from date of
employment
 Use BIR Form 2305 in case of change/s of
information data in previously submitted 1902

Submit to the employer within 10 days after the
following changes
 Status
 Personal and additional exemption
 Employment or working status of the spouse
 Multiple employment status
 Amount of compensation income
Registration
 The employer shall review the exemptions of the
employees
 The employer shall transmit all copies after
accomplishing the employer’s portion to the RDO
where the employer is registered within thirty
(30) days following its receipt from the employee
 Registration of employees shall be at the RDO
having jurisdiction over the employee’s place of
assignment
 In case of multiple employment, it shall be at the
RDO where the main employer is registered
Additional requisites (cont….)
a) Marriage contract
b.) Birth certificate of each qualified dependent
(child(ren) certified by the Local Civil Registry
Office/National Statistics Office/equivalent
document issued by government office
Additional requisites (cont…..)
c. Certificate of employment of husband if he is
working abroad;
d. Sworn Declaration and Waiver of Right to
Claim Exemptions of Qualified
Dependent Chil(dren) by the husband in
case wife is claiming the additional
exemption
Additional requisites (cont….)
e.) Medical Certificate of qualified dependent
child, if physically/mentally incapacitated;
f.) Court decision of legal adoption of children
g.) Death certificate
Failure to Register / Update
 Failure to file 1902
 The
employer shall withhold under zero
exemption
 Failure to file 2305
 The employer shall withhold based on
the reported exemption existing prior
to the change of such status
 Any refund/under-withholding shall be
covered by the penalties prescribed
under Sec. 80 of the Code
Waiver
 H is the proper claimant of dependent
children
 W shall claim full additional exemption
H is unemployed
 H is non-resident citizen deriving income from
foreign sources
 H waives his right

 In case H waives his right to claim the
additional exemption

Shall accomplish Sworn declaration and waiver
of Right to Claim Exemptions of Qualified
Dependent Children
Liability for Tax
 Employer
 Responsible
for withholding and
remittance of correct amount of tax
 Employee
 Responsible for submission of 1902 / 2305
Statements and Returns
 BIR Form 2316
 Employer shall furnish the employees NLT Jan. 31
 Failure to furnish shall be a ground for mandatory
audit upon verified complaint of the payee
 It shall include the fringe benefits given to rank &
file employees
 Employers of MWEs are still required to issue BIR
Form 2316 (June 2008 Encs version)
 It shall indicate the health &/or hosp. insurance, if
any
 The amount of SMW, OT, Holiday pay, Night diff,
and hazard pay shall be indicated
 Among others
Statements and Returns
 Form 2316 cont….
It shall be signed by both the employer’s
authorized representative and the employee
 Shall contain a written declaration that it is made
under the penalties of perjury
 Shall contain a certification that the employer’s
filing of BIR Form 1604-CF shall be considered as
substituted filing
 The employer shall retain the duly signed 2316
for a period of three (3) years.

Statements and Returns
 Form 2316 continued…
The applicable box for MWEs shall be indicated
(under the enhanced form). This serves as proof
of financial capacity for purposes of loans, etc…
 In case of successive employment during the
taxable year, an extra copy of BIR Form 2316
shall be furnished to his new employer

Statements and Returns
 BIR Form 1604CF – Annual Info Return
 Due
date: Jan. 31 of the succeeding year
 Employers with centralized accounting
system, or those mandated to consolidate
remittances (large taxpayers), shall
prepare alphalist on a regional basis or
per branch office, due to the identification
of SMW per region where the employee is
assigned, which shall be submitted to the
BIR where the head office is registered
Statements and Returns
 Requirement for List of Payees
 Less
than ten (10) payees
Manually prepared alphalist
 With ten(10) or more payees
Manually prepared alphalist + softcopy
In diskette/cd/or email:
[email protected]
Transitory Provision
5. For those who shall register for the 1st
time, BIR Form 1902 shall be submitted to
the RDO either to his principal/head office
of employment/ place of business or place
of residence of the employee-taxpayer at
the option of the latter
BASIC CONCEPT OF
YEAR -END ADJUSTMENT
Compensation Income-net
Less: Exemption (single)
Taxable Income
Tax Due
Less: Tax Withheld JanNov
EVEN
PAYABLE
REFUNDABLE
A
200,000
50,000
150,000
25,000
25,000
0__
B
C
200,000
200,000
50,000
50,000
150,000
150,000
25,000
25,000
22,500
27,000
2,500
(2,000)
Annualized Computation
 To be used when the employer-
employee relationship is terminated
before the end of the calendar year;
 When computing for the year-end
adjustment
Steps in the annualized
computation
1. Determine the taxable regular and
supplementary compensation
2. If the employee has previous
employment during the year, add the
taxable regular and supplementary
compensation paid to the present
employer
3. Deduct the personal and additional
exemptions of the employee
Steps in the annualized computation
4.
Deduct the amount of premium payments on health
and/or hospitalization insurance on employees
Present proof of premium payments (orig’l. OR)
 Deductible amount shall not exceed P2,400 or
P200/month
 Aggregate family income shall not exceed P250,000
 Form 2316 or Cert. of Gross Income (Annex E of RR 102008) to prove the aggregate income of the nuclear family

Note: the spouse claiming the additional exemptions for the
QDC shall be the same spouse to claim the deductions for
premium payments.
Steps in the annualized
computation
5. Compute the amount of tax
6. Determine the deficiency or excess
•
•
if Tax due > W/tax, the employer shall pay
difference
• Is a matter of settlement between the
employer and employee
If tax due < w/tax, the employer shall refund
not later than Jan.25
Illustrative problem # 1
Ms. Jally Vi, single with a qualified dependent
brother receives P18,000 (net of SSS, PHIC and
Pag-ibig contributions of P1,000/mo.) as
monthly regular compensation starting January
1, 2010. On June 1, 2010, he filed his resignation
effective June 30, 2010 and was not reemployed
for the rest of the year. 13th month pay and
other benefits received amounted to P 10,000.
The tax withheld from January to May was
P15,208.75.
Answer
Total Compensation (Jan. 1 –May 31, 2010)
P 90,000.00
Add Compensation to be received on June
Gross compensation (Jan. to June 2010)
18,000.00
P108,000.00
Less Personal Exemption
50,000.00
Net Taxable Compensation
P 58,000.00
Tax Due
P 6,700.00*
Less Tax Withheld from Jan. to May
To be refunded to Ms. Jally Vi
*Tax on P30,000
Tax on excess (P28,000 x 15%)
Tax on P83,000.00
15,208.75
(P
P 2,500
4,200
P 6,700
8,508.75)
Illustrative Problem # 2
 Mr. Jacob, married with 2 qualified dependent
children received P14,500 monthly compensation
(net of SSS, Philhealth, HDMF employees
contributions). Taxes withheld from Jan. to Nov.
were P8,158.00.
Computation:
 Total Compensation (Jan - Nov)
 Add: Dec. compensation
 Gross Compensation
 Less: Personal/additional exemption
Total Compensation
 Tax due
 Less: Tax Withheld
Collectible W/tax for Dec. salary
P159,500.00
14,500.00
P174,000.00
100,000.00
P 74,000.00
P 9,300.00
8,158.00
P 1,142.00
Annualized Withholding Tax
Gross Compensation Income (present + previous employer)
P xxx
Less: Non-taxable/Exempt Compensation Income
a.) 13th month pay and other benefits
30,000
b.) Other non-taxable benefits incl. de-minimis
xx
c.) SSS, GSIS,PHIC, HDMF& Union Dues (employees share only) xx xxx
Less:
a.) Personal and additional exemption
xx
b.) Health /Hospitalization premium payment (if applicable) xx
Taxable Compensation Income
Tax Due
Tax Withheld (Jan. – Nov. OR termination date)
xxx
xxx
xxx
xxxx
====
Collectible: Tax due > tax withheld
Collect before payment of last wage
Refund:
Refund on or before Jan. 25th of the
year /last payment of wage
Tax due < tax withheld
Break even: Tax due = tax withheld
Do not withhold for Dec. salary
Annual Information Return of Income taxes withheld
on compensation and final withholding taxes
(Form 1604-CF version June 2008)
 The alphabetical list of employees – separate listing of
the ff.:
(1)
(2)
(3)
(4)
Employees terminated before December 31;
Employees whose compensation income are exempt from
withholding tax but subject to income tax;
Employees whose compensation income are exempt from
withholding tax and not subject to income tax (minimum wage
earners);
Employees as of December 31 without previous employment
during the year;
Annual Information Return of Income taxes withheld
on compensation and final withholding taxes
(Form 1604-CF version June 2008)
(5) Employees as of December 31 with
previous employment;
(6) Employees who received fringe benefits
subjected to fringe benefit tax; and
(7) Alien employees subject to final tax
REVENUE REGULATIONS NO. 2-2006
M A N D ATO RY AT TA C H M E N T S :
1 . S U M M A RY A L P H A L I S T O F W I T H H O L D I N G
A G E N T S O F I N C O M E PAY M E N T S S U B J E C T E D
TO TA X W I T H H E L D AT S O U R C E ( S AW T ) TO
TA X R E T U R N S W I T H C L A I M E D TA X C R E D I T S
D U E TO C R E D I TA B L E TA X W I T H H E L D AT
SOURCE
2 . M O N T H LY A L P H A L I S T O F PAY E E S ( M A P )
W H O S E I N C O M E R E C E I V E D H AV E B E E N
S U B J E C T E D TO W I T H H O L D I N G TA X I N T H E
W I T H H O L D I N G TA X R E M I T TA N C E R E T U R N
F I L E D B Y T H E W I T H H O L D I N G A G E N T / PAY O R
O F I N C O M E PAY M E N T S
SAWT- defined
a consolidated Summary alphalist of
withholding agents from whom income
was earned or received and subjected
to withholding tax
S- Summary
A- Alphalist of withholding agents
W- subjected to Withholding
T- Tax
SAWT - defined
 to be submitted by the payee-recipient of income
as attachment to its duly filed return for a given
period
 which Summary List contains a summary of
information showing, among others,


total amounts of income/gross sales/gross
receipts and
claimed tax credits taken from all
Certificates of Creditable Withholding Tax at
Source
(BIR Form Nos. 2307/2304/2306/2316) issued
by the payors of income payment
FORMAT
Annex “A”
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
SUMMARY ALPHALIST OF WITHHOLDING AGENTS OF INCOME PAYMENTS SUBJECTED TO WITHHOLDING TAX AT SOURCE (SAWT)
From _______________ to _________________
Seq
no.
1
TIN
Including
branch
code
Registered name
(Alphalist)
3
2
Return
period
From
Return
Period
To
Mm/dd/yy
Mm/dd/y
y
4a
ATC
5
Nature of income
payment
6
AMOUNT
Tax base
7
Tax rate
8
Tax
Withheld
9
4b
1
2
3
4
5
TOTAL
AMOUNT
P
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 NIRC, and the regulations issued under the authority thereof ; that the information contained herein completely reflects a summary of
information on all Certificates of Creditable Withholding Tax at Source (BIR Form No. 2307/2304/2306/2316) issued by the payor; that, the income payments has been
declared part of the gross income/receipt in the our Income Tax/ VAT/ Percentage Tax Returns where the taxable income was earned or received; that, the information
appearing herein is consistent with the information contained in the Certificate of Tax Withheld at Source and that, inconsistent information shall result to denial of the claims
for refund/tax credit.
_
_________________________
Signature over printed name
Taxpayer/Authorized representative
Attachments to BIR Form Nos. 1700, 1701Q, 1701, 1702Q, 1702, 2550M, 2550Q, 2551M, 2553
Monthly Alphalist of Payees(MAP)
 is a consolidated alphalist of
income earners
from whom taxes have been withheld by the
payor of income for a given return period and in
whose behalf, the taxes were remitted.
 It contains a summary of information on taxes
withheld and remitted through the monthly
remittance returns
(BIR Form Nos. 1601E, 1601-F, 1600) showing , among others,
total amounts of income/gross sales/gross receipts and
 taxes withheld and remitted.

FORMAT
Annex “B”
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
MONTHLY ALPHALIST OF PAYEES (MAP)
RETURN PERIOD (mm/yyyy)
TIN
Seq
no.
1
Including
branch
code
Registered Name
(Alphalist)
3
Return
period
mm/yy
4
ATC
5
Nature of income
payment
6
AMOUNT
Tax base
7
Tax rate
8
Tax Withheld
9
2
1
2
3
4
5
TOTAL
AMOUNT
P
I declare under the penalties of perjury, that this 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 NIRC, and the regulations issued under the authority thereof; that the information
contained herein completely reflects all income payments with the corresponding taxes withheld from payees are duly remitted to the BIR and
proper Certificates of Creditable Withholding Tax at Source (BIR Form Nos. 2304/2307/2306/2316) have been issued to payees; that, the
information appearing herein shall be consistent with the total amount remitted and that, inconsistent information shall result to denial of the
claims for expenses.
__________________________
Signature over printed name
Taxpayer/Authorized representative
Attachments to BIR Form Nos. 1601-E, 1601-F, 1600
SAWT/MAP
Below 10 payees
- hard copy
10 or more payees
- 3.5 diskette
EFPS regardless of the
number of income payees/
income recipient
- e-attach
Returns required to be filed with SAWT &
Certificate of Creditable Tax Withheld at Source
 BIR Form No. 1701Q
 BIR Form No. 1701
 BIR Form No. 1700
 BIR Form No. 1702Q
 BIR Form No. 1702
 BIR Form No. 2550Q
 BIR Form No. 2550M
 BIR Form No. 2551M
 BIR Form No. 2553
1700
2316
DLN:
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Certificate of Compensation
Payment/Tax Withheld
Kawanihan ng Rentas Internas
For Compensation Payment With or Without Tax Withheld
1
For the Year
1
( YYYY )
Part I
Em ployee Inform ation
3 Taxpayer
3
Identification No.
4 Employee's Name (Last Name, First Name, Middle Name)
(To be filled up by the B IR)
DLN:
PSIC:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
BIR Form No.
1601-E
(Except for transactions involving onerous transfer
April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
8
Withholding Agent's Name
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
No
6B Local Home Address
7 Date of Birth (MM/DD/YYYY)
11 Zip Code
12 Category of Withholding Agent
Private
Government
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specify
Yes
Part II
ATC
TAX
RATE
TAX BASE
TAX REQUIRED
TO BE WITHHELD
October 2002 (ENCS)
Emp lo yer
B. Taxable Com pensation Incom e
REGULAR
29 Basic Salary
8 Telephone Number
29
FORMAT
30
9 Exemption Status
30 Representation
Single
Head of the Family
Married
9A Is the w ife claiming the additional exemption for qualified dependent children?
31 Transportation
Yes
No
10 Name of Qualified Dependent Children
11 Date o f B irth (M M /DD/YYYY)
Com putation of Tax
NATURE OF INCOME PAYMENT
6E Zip Code
6D Foreign Address
Telephone Number
9
10 Registered Address
BIR Form No.
2316
2 For the Period
From (MM/DD)
To (MM/DD)
Part IVD et ails o f C o mp ensat io n Inco me and T ax W it hheld f r o m Pr esent
Amount
A. Non-Taxable/Exem pt Com pensation Incom e
5 RDO Code 25 13th Month Pay and
25
Other Benefits
26 SSS, GSIS, PHIC & Pag-ibig 26
Contributions, & Union dues
27 Salaries & Other Forms of
27
Compensation
6C Zip Code 28 Total Non-Taxable/Exempt 28
Compensation Income
6A Zip Code
6 Registered Address
Annex “B”
31
32 Cost of Living Allow ance
33 Fixed Housing Allow ance
34 Others (Specify)
12 Other Dependent (to be accomplished if taxpayer is head of the family) 3 4 A
Date o f B irth
Name of Dependent
Relationship
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
32
33
34A
(M M /DD/YYYY
34B
Part II
Em ployer Inform ation (Present)
13
13 Taxpayer
Identification No.
14 Employer's Name
34B
SUPPLEMENTARY
35 Commission
35
36 Profit Sharing
37 Fees Including Director's
Fees
15 Registered Address
15A Zip code 38 Taxable 13th Month Pay
and Other Benefits
39 Hazard Pay
main employer
secondary employer
40 Others (Specify)
Part III
Em ployer Inform ation (Previous)-1
16 Taxpayer
16
40A
Identification No.
17 Employer's Name
40B
18 Registered Address
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
14
15
16
Compromise
17D
18
21 Registered Address
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, 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.
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
Em ployer Inform ation (Previous)-3
22
22 Taxpayer
Identification No.
23 Employer's Name
20
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
24 Registered Address
Title/Position of Signatory
36
37
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
38
39
Seq TIN
no.
40A
40B
41 Total Taxable Compensation 41
Income
Sum m ary
42 Taxable Compensation Income42
from Present Employer
43 Add: Taxable Compensation 43
from Previous Employer (s)
44 Gross Taxable
44
Compensation Income
45 Less: Total Exemptions
45
21A Zip code 46 Less: Premium Paid on
Health and/or Hospital
46
Insurance (If applicable)
47 Taxable
47
Compensation Income
48 Tax Due
48
49 Amount of Taxes Withheld
49A Present Employer
49A
18A Zip code
Em ployer Inform ation (Previous)-2
19
19 Taxpayer
Identification No.
20 Employer's Name
24A Zip code
Title/Position of Signatory
SAW
T
1
Registered Name
(Alphalist)
3
2
Return
period
mm/yy
4
Nature of income
payment
5
ATC
Tax rate
Tax base
Tax
Withheld
6
7
8
9
1
2
3
4
5
TOTAL P
AMOUNT
49B Previous Employer(s) 49B
50 Total Amount of Taxes
50
Withheld
P
I declare, under the penalties o f perjury, that this certificate has been made in go o d faith, verified by us, and to the best o f o ur kno wledge and belief, is true and co rrect
TIN of Tax Agent (if applicable)
Part III
Particulars
21 Cash/Bank
Draw ee Bank/
Agency
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Details of Paym ent
Date
MM
DD
YYYY
Num ber
Stamp of Receiving
Office and
Date of Receipt
Am ount
21
1701/Q
2307/2316
(To be filled up by the B IR)
DLN:
PSIC:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
BIR Form No.
1601-E
(Except for transactions involving onerous transfer
April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
8
Withholding Agent's Name
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
Annex “B”
Telephone Number
9
10 Registered Address
Republika ng Pilipinas
Kaw anihan ng Rentas Internas
Kagaw aran ng Pananalapi
11 Zip Code
12 Category of Withholding Agent
Private
Government
For the Period
From
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specify
Yes
Part II
ATC
TAX
RATE
TAX BASE
TAX REQUIRED
TO BE WITHHELD
Summary List of Creditable Withholding Tax at Source (2307) Received
To
YYYY )
( M M / DD /
Part I P a y e e I n f o r m a t i o n
2 Taxpayer
2
Identification No.
YYYY )
2A Zip
Code
3
Registered Address
Part II
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
1
( M M / DD /
Com putation of Tax
NATURE OF INCOME PAYMENT
SAWT
FORMAT
No
Payee's Name (Last Name, First Name, M iddle Name fo r Individuals)(Registered Name fo r No n-Individuals)
4A Foreign
Address
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
Sum m ary List of Payors
Payor's
TIN
Payor's Nam e
Last Name, First Name, Middle Name for Individuals
Registered Name for Non-Individuals
ATC
Am ount of Incom e Paym e nts
2nd Month
3rd Month
of the Quarter
of the Quarter
1st Month
of the Quarter
Tax Withheld
For the Quarter
Total
Seq TIN
no.
1
Registered Name
(Alphalist)
3
2
Return
period
mm/yy
4
Nature of income
payment
5
ATC
Tax rate
Tax base
Tax
Withheld
6
7
8
9
1
2
3
4
5
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
14
15
16
TOTAL P
AMOUNT
Compromise
P
17D
18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, 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.
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
20
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
Title/Position of Signatory
TOTAL: P
Title/Position of Signatory
Particulars
21 Cash/Bank
Draw ee Bank/
Agency
P
P
Stamp of Receiving
Office and
Date of Receipt
Am ount
21
2307
(To be filled up by the B IR)
DLN:
PSIC:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
BIR Form No.
1601-E
(Except for transactions involving onerous transfer
April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
8
P
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Details of Paym ent
Date
MM
DD
YYYY
Num ber
P
Note: The taxpayer/filer attest to the accuracy of the information entered herein.
INCOME
1702/Q
RECIPIENTS
TIN of Tax Agent (if applicable)
Part III
Withholding Agent's Name
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
10 Registered Address
11 Zip Code
12 Category of Withholding Agent
Private
Government
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specify
Yes
Part II
Republika ng Pilipinas
Kaw anihan ng Rentas Internas
Kagaw aran ng Pananalapi
No
For the Period
From
FORMAT
To
( M M / DD /
YYYY )
( M M / DD /
Part I P a y e e I n f o r m a t i o n
2 Taxpayer
2
Identification No.
YYYY )
2A Zip
Code
3
Registered Address
ATC
TAX
RATE
TAX BASE
TAX REQUIRED
TO BE WITHHELD
Part II
Annex “B”
Payee's Name (Last Name, First Name, M iddle Name fo r Individuals)(Registered Name fo r No n-Individuals)
4A Foreign
Address
Com putation of Tax
NATURE OF INCOME PAYMENT
SAWT
Summary List of Creditable Withholding Tax at Source (2307) Received
1
Telephone Number
9
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
Sum m ary List of Payors
Payor's
TIN
Payor's Nam e
Last Name, First Name, Middle Name for Individuals
Registered Name for Non-Individuals
ATC
Am ount of Incom e Paym e nts
2nd Month
3rd Month
of the Quarter
of the Quarter
1st Month
of the Quarter
Tax Withheld
For the Quarter
Total
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
(PAYEES)
Seq TIN
no.
1
Registered Name
(Alphalist)
3
2
Return
period
mm/yy
4
Nature of income
payment
5
ATC
Tax rate
Tax base
Tax
Withheld
6
7
8
9
1
2
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
17D
18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, 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.
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
Draw ee Bank/
Agency
TOTAL: P
Num ber
P
Am ount
21
DLN:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
BIR Form No.
1601-E
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
10 Registered Address
9
11
No
Telephone Number
Com putation of Tax
NATURE OF INCOME PAYMENT
ATC
TAX BASE
TAX
RATE
Republika ng Pilipinas
Kaw anihan ng Rentas Internas
Kagaw aran ng Pananalapi
Zip Code
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specif y
Yes
Part II
TAX REQUIRED
TO BE WITHHELD
SAWT
2307
PSIC:
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
12 Category of Withholding Agent
Private
Government
TOTAL P
AMOUNT
P
Stamp of Receiving
Office and
Date of Receipt
(Except f or transactions involving onerous transf er
April 2003 (ENCS)
of real property classif ied as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
Withholding Agent's Name
P
Title/Position of Signatory
(To be filled up by the B IR)
8
P
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Details of Paym ent
Date
MM
DD
YYYY
2550M/Q
2551M/2553
Particulars
21 Cash/Bank
P
Note: The taxpayer/filer attest to the accuracy of the information entered herein.
20
Title/Position of Signatory
TIN of Tax Agent (if applicable)
Part III
BIR
3
4
5
14
15
16
Compromise
For the Period
From
Annex “B”
1
To
( M M / DD /
YYYY )
( M M / DD /
Part I P a y e e I n f o r m a t i o n
2 Taxpayer
2
Identification No.
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
YYYY )
2A Zip
Code
3
Registered Address
Part II
FORMAT
Summary List of Creditable Withholding Tax at Source (2307) Received
Payee's Name (Last Name, First Name, M iddle Name fo r Individuals)(Registered Name fo r No n-Individuals)
4A Foreign
Address
Sum m ary List of Payors
Payor's
TIN
Payor's Nam e
Last Name, First Name, Middle Name for Individuals
Registered Name for Non-Individuals
ATC
Am ount of Incom e Paym e nts
2nd Month
3rd Month
of the Quarter
of the Quarter
1st Month
of the Quarter
Tax Withheld
For the Quarter
Total
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
Seq TIN
no.
1
2
Registered Name
(Alphalist)
3
Return
period
mm/yy
4
Nature of income
payment
5
ATC
Tax rate
Tax base
Tax
Withheld
6
7
8
9
1
2
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
3
4
5
14
15
16
Compromise
17D
18
TOTAL P
AMOUNT
I declare, under the penalties of perjury, that this return has been made in good f aith, verif ied by me, and to the best of my know ledge, 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 .
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
TOTAL: P
Title/Position of Signatory
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Part III
Particulars
21 Cash/Bank
Draw e e Bank /
Age ncy
Num be r
P
20
Title/Position of Signatory
TIN of Tax Agent (if applicable)
De tails of Paym e nt
Date
MM
DD
YYYY
Am ount
P
P
P
P
Note: The taxpayer/filer attest to the accuracy of the information entered herein.
Stamp of Receiving
Of f ice and
Date of Receipt
21
Note: Transactions beg. Jan. 1, 2006 – 1702Q/1701Q – WITH SAWT
2005 Annual ITR
(calendar Jan-Dec) DUE APRIL 15, 2006
–NO SAWT
Returns required to be filed with MAP
BIR Form No. 1601-E
Monthly Remittance Return of
Income Taxes Withheld
Withholding tax)
BIR Form No. 1601-F
Monthly Remittance Return of
Withheld
BIR Form No. 1600
Monthly Remittance Return of
Tax and Other Percentage Taxes
(Under RAs 1051, 4649, 8241 and
Creditable
(Expanded
Final Taxes
Value Added
The return with the attached MAP shall be filed in three (3)
copies to be distributed as follows:
Original copy of return with attached MAP - BIR copy
Duplicate copy of return with attached MAP - BIR copy
Triplicate copy of return with attached MAP - taxpayer’s file copy
1601-E
MAP
(To be filled up by the B IR)
DLN:
PSIC:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
(Except for transactions involving onerous transfer
BIR Form No.
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
1601-E
April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
8
Withholding Agent's Name
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
Annex “B”
No
Telephone Number
9
10 Registered Address
FORMAT
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
11 Zip Code
12 Category of Withholding Agent
Private
Government
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specify
Yes
Part II
Com putation of Tax
NATURE OF INCOME PAYMENT
ATC
TAX
RATE
TAX BASE
TAX REQUIRED
TO BE WITHHELD
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
Seq TIN
no.
1
2
Registered Name
(Alphalist)
3
Return Nature of income ATC Tax rate Tax base Tax
period
payment
Withheld
mm/yy
5
4
6
7
8
9
1
2
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
14
15
16
Compromise
17D
18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, 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.
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
Title/Position of Signatory
WITHHOLDING
Draw ee Bank/
Agency
Stamp of Receiving
Office and
Date of Receipt
Am ount
1601-F
DLN:
PSIC:
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
BIR Form No.
1601-E
(Except for transactions involving onerous transfer
April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
Withholding Agent's Name
MAP
FORMAT
(To be filled up by the B IR)
8
P
Title/Position of Signatory
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Details of Paym ent
Date
MM
DD
YYYY
21
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
AGENTS
(PAYORS)
Num ber
TOTAL P
AMOUNT
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
TIN of Tax Agent (if applicable)
Part III
Particulars
21 Cash/Bank
3
4
5
20
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
9
10 Registered Address
Annex “B”
No
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
Telephone Number
11 Zip Code
12 Category of Withholding Agent
Private
Government
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specify
Yes
Part II
Com putation of Tax
NATURE OF INCOME PAYMENT
ATC
TAX BASE
TAX
RATE
TAX REQUIRED
TO BE WITHHELD
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no.
(Alphalist)
period payment
Withheld
3
mm/yy
5
1 2
4
6
7
8
9
1
2
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
14
15
16
Compromise
17D
18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, 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.
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
Title/Position of Signatory
Particulars
21 Cash/Bank
Draw ee Bank/
Agency
Stamp of Receiving
Office and
Date of Receipt
Am ount
21
1600
MAP
FORMAT
(To be filled up by the B IR)
DLN:
PSIC:
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
Monthly Remittance Return
of Creditable Income Taxes
Withheld (Expanded)
BIR Form No.
1601-E
(Except for transactions involving onerous transfer
April 2003 (ENCS)
of real property classified as ordinary
Fill in all applicable spaces. Mark all appropriate boxes w ith an “X”.
1 For the Month
2 Amended Return?
3 No. of Sheets Attached
4 Any Taxes Withheld?
(MM / YYYY)
Yes
Yes
No
Part I
Ba c k g r o u n d I n f o r m a t i o n
5 TIN
6 RDO Code
7 Line of Business
8
P
Title/Position of Signatory
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Details of Paym ent
Date
MM
DD
YYYY
Num ber
TOTAL P
AMOUNT
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
TIN of Tax Agent (if applicable)
Part III
3
4
5
20
Withholding Agent's Name
(Last Name, First Name, M iddle Name fo r Individuals)/(Registered Name fo r No n-Individuals)
10 Registered Address
9
Annex “B”
No
BIR REGISTERED NAME
TRADE NAME
ADDRESS
TIN
Telephone Number
11 Zip Code
12 Category of Withholding Agent
Private
Government
13 Are there payees availing of tax relief under special law or international tax treaty?
No
If yes, specify
Yes
Part II
Com putation of Tax
NATURE OF INCOME PAYMENT
ATC
TAX BASE
TAX
RATE
TAX REQUIRED
TO BE WITHHELD
MONTHLY ALPHALIST OF WITHHOLDING TAXES (MAWT)
RETURN PERIOD
14 Total Tax Required to be Withheld and Remitted
15
Less: Tax Remitted in Return Previously Filed, if this is an amended return
16 Tax Still Due/(Overremittance)
17
Add: Penalties
Surcharge
Interest
17A
17B
17C
18 Total Amount Still Due/(Overremittance) (Sum of Items 16 & 17D)
Seq TIN Registered Name Return Nature of income ATC Tax rate Tax base Tax
no.
(Alphalist) period payment
Withheld
3
mm/yy
5
1 2
4
6
7
8
9
1
14
15
16
2
Compromise
17D
18
I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my know ledge, 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.
19
President/Vice President/Authorized Representative/Tax Agent
(Signature Over Printed Name)
20
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
Title/Position of Signatory
Title/Position of Signatory
TIN of Tax Agent (if applicable)
Part III
Particulars
21 Cash/Bank
Draw ee Bank/
Agency
Num ber
Tax A gent A ccreditatio n No ./Date o f A ccreditatio n (if applicable)
Details of Paym ent
Date
MM
DD
YYYY
Am ount
21
Stamp of Receiving
Office and
Date of Receipt
3
4
5
TOTAL P
AMOUNT
P
BIR
MAP ATTACHMENT BY
WITHHOLDING AGENT (PAYOR)
FOR
MANUAL/
E-FILERS
1601-E
1601-F
1600 *
JAN
FEB
MAR
APR












With existing Monthly
Alphabetical List
MAPs shall start JAN 2006
To be remitted FEB 10th
Required Format in the Submission/
attachment of SAWT/ MAP
The SAWT/MAP shall be submitted/attached
to the return and shall contain all the required
information in the prescribed electronic format
using any of the following:
Option 1 Microsoft Excel Format;
Option 2 Taxpayer’s own extract
program; or
Option 3 Data Entry Module developed by
the BIR that will be available upon request /
downloadable from the BIR’s web site at
http://www.bir.gov.ph with the corresponding
job aid to be provided by the BIR.
Required Format in the Submission/ attachment of
SAWT/ MAP
For those who will choose option 1 or 2, they are
required to use a validation module of the BIR
which can either be downloaded from the BIR-web
or made available in diskette form upon request.
Only readable diskettes/CD shall be considered as
duly filed or attached to the required return. The
RDO/LTS/LTDO shall upload the contents of all
the diskettes received within thirty (30) days from
receipt of the return.
RETENTION OF THE HARD COPY OF THE
CERTIFICATES OF TAX WITHHELD
 It shall always be retained within the period
prescribed in the law for the preservation of books
of accounts and accounting records and
presentation of said hard copy may be
requested during audit to prove the tax
credits arising from withholding taxes
which are being claimed in the tax returns filed.
PENALTY PROVISION
 a person who fails to file, keep or supply a statement, list,
or information required herein on the date prescribed
therefor shall pay, upon notice and demand by the CIR,
an administrative penalty of One Thousand
Pesos (P1,000) for each such failure, unless
it is satisfactorily shown that such failure is due to
reasonable causes and not due to willful neglect.
 For this purpose, the failure to supply the required
information shall constitute a single act or omission
punishable thereof. However, the aggregate amount to
be imposed for all such failures during the year shall not
exceed Twenty Five Thousand Pesos
(P25,000).
PENALTY PROVISION
 In addition to the imposition of administrative penalty,
willful failure by such person to keep any record and to
supply the correct and accurate information at the time
required herein, shall be subject to the criminal
penalty under the relevant provisions of the Tax Code of
1997, upon conviction of the offender.
 The imposition of any of the penalties under the Tax Code
of 1997 and the compromise of the criminal penalty on
such violations, notwithstanding,
shall not in any
manner relieve the violating taxpayer from
the obligation to submit the required
documents
PENALTY PROVISION
 Finally, the corresponding administrative penalty shall be
imposed on every violation of the provisions of these
Regulations, upon due notice and demand by the CIR.
 second offense - A subpoena duces tecum for the
submission of the required documents shall be issued on
the.
 third offense shall set the motion for a criminal
prosecution of the offender.
 In cases where a violation hereof is allowed to be
compromised, the submission of the unsubmitted lists
should always form part of the obligation of the taxpayer to
be embodied in the compromise agreement.
 The end