Transcript Slide 1

EXPANDED
WITHHOLDING TAX (EWT)
(Revenue Regulations No. 2-98, as amended)
Presented by:
SUSAN DAJAO TUSOY, CPA, MPS
Asst. Chief, Assessment Division
RR 19-Davao City
1
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
2
Types of Withholding Taxes
• Withholding Tax on Compensation
• Expanded Withholding Tax
• Final Withholding Tax; and
• Withholding Tax on Government
Money Payment
3
FINAL VS. 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
4
Persons Required to Deduct & Withhold
5
 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.
Designation of Government Officials as Withholding
Agents (EO 651; RR 1-87;RR 10-97 and RMO 14-98)
6
 All Heads of Offices (officials holding the highest




position)
Provincial Governors and Treasurers
City Mayors and Treasurers
Municipal Mayors & Treasurers
Brgy. Captains and Treasurers
Note: including their respective accountants
INCOME PAYMENTS
SUBJECT TO EWT
A. Professional
fees, talent fees,
etc., for services
rendered by
individuals
DESCRIPTION
15% if gross income exceeds P720,000
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 – all
profession requiring gov’t licensure examination
and/or regulated by PRC, Supreme Court, etc.
2) Professional entertainers
3) Professional athletes
7
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
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 including per diems, allowances and any
other form of income payments not subject to
w/holding tax on compensation.
8
INCOME
PAYMENTS
SUBJECT 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 of the Regional Office
having jurisdiction of the income earner in (3)
copies.
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
P720,000, whichever comes first.
9
INCOME PAYMENTS
SUBJECT TO EWT
B. Professional Fees,
talent fees, etc., for
services of taxable
juridical persons
DESCRIPTION
15% if gross income exceeds P720,000
10% if otherwise
On the gross professional, promotional
and talent fees or any other form of
remuneration for the services rendered.
10
INCOME PAYMENTS
SUBJECT TO EWT
C. Rentals
DESCRIPTION
On real properties – 5%
On personal properties – 5%
On gross rental or lease in excess of
P10,000 annually
Poles, satellites and
transmission facilities – 5%
Billboards – 5%
11
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
D. Cinematographic
5% on gross payment
film rental and other
payments
E. Income Payments to 2% on gross payments of the ff:
certain contractors
- General engineering contractors
- General building contractors
- Specialty contractors
- other contractors
12
INCOME PAYMENTS
SUBJEC TO EWT
F. Income distribution
to the beneficiaries
DESCRIPTION
15% on the income distributed to the
beneficiaries of estates and trusts
G. Gross payments to 10% on gross commissions or service fees
certain brokers and
agents
13
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
H. Income payments to On income payments made to partners such as
partners of general drawings, advances, sharings, allowances and
professional
stipends etc.
partnerships
15% if gross income exceeds P720,000
10% if otherwise
14
INCOME PAYMENTS
SUBJECT TO EWT
I.
Professional fees
paid to medical
practitioners
DESCRIPTION
15% if gross income exceeds P720,000
10% if otherwise
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 to medical practitioners by HMOs
and/or similar establishments
15
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
a) It shall be the duty of the hospital/clinic/HMO to
remit taxes withheld from professional fees
1) PF paid by HMOs to medical practitioners
2) PF paid by patients to medical practitioners
thru the hospitals or clinics
3) PF paid by patients directly to medical
practitioners where the 10% or 15% shall in
turn be given by medical practitioners directly
to the Accounting Office of the hospitals/
clinics
16
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
b)Exception - The W/tax shall not apply if there is
proof that no PF has in fact been charged
provided that a sworn declaration is jointly
executed by the medical practitioner, and
the patient or the duly authorized
representative in case the patient is a minor
or incapacitated.
The sworn declaration shall form part of
the records of the hospital/clinic and shall
be readily available upon BIR audit.
17
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
The hospital/clinic shall inform the
BIR about any medical practitioner
who fails or refuses to execute the
sworn declaration within ten days from
occurrence.
18
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
c. Hospitals and clinics shall submit the
names and address of medical
practitioners every 15th day after end
of each quarter to the Collection
Division using the prescribed format
(Annex A of RR 3-99):
i) Medical practitioners whose PF was
paid by patients directly to the
hospital/clinic
19
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
ii) Medical practitioners whose PF was
paid to them directly by the patients
and the 10%/15% WT was not given
by such practitioner to the
Accounting Office of the hosp./clinic
iii) Medical practitioners whose PF was
paid to them directly by the patients
but the 10%/15% WT was not given
by such practitioner to the
Accounting Office of the hosp./clinic
20
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
iv) Medical Practitioner who did not
charge any PF from their patients.
d) The term medical practitioner shall
include medical technologists, allied
health workers (e.g., occupational
therapists, physical therapists, speech
therapists, nurses, etc.) and other
medical practitioners who are not
under an employer-employee
relationship with the hosp. or clinic.
21
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
e) The hospitals /clinics/HMO shall be
responsible for the accurate
computation, timely remittance and
issuance of withholding tax certificates
every 20th day following close of
the taxable quarter or upon request of
the payee.
The hospital/clinic/HMO shall include in
their Alphalist of Payees Subject to
Expanded Wtax (BIR Form 1604E) the
above income recipients.
22
INCOME PAYMENTS
SUBJECT TO EWT
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
DESCRIPTION
Seller/transferor is exempt from
creditable withholding tax in
accordance with Sec. 2.57.5
of the regulation
-
exempt
Seller/transferor is habitually engaged in the real
estate business:
Selling price is P500k of less
SP <P500K but => P2M
SP <P2M
Seller/transferor is not habitually
engaged in the real estate business
23
- 1.5%
- 3.0%
- 5.0%
- 6.0%
INCOME PAYMENTS
SUBJECT TO EWT
DESCRIPTION
K. Additional income
payments to gov’t.
personnel from
importers, shipping and
airline companies
On gross additional payments to gov’t.
personnel for overtime services as
authorized by law - 15%
L. Certain income
payments made by
credit card companies
1% on ½ of the gross amounts paid
24
INCOME PAYMENTS
SUBJEC TO EWT
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
Supplier of goods – 1%
Supplier of services – 2%
Withholding tax on Agricultural Purchases in
their original state shall apply only on excess
of the cumulative amount of P300,000 within
the same taxable year.
25
On Agricultural Products (RR 6-2009)
26
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.
On Agricultural Products
27
 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
Illustration:
28
Number of
Transactions
Year
Purchase Amount
One
2009
P 90,000
Two
2010
320,000
One
2011
400,000
One
2012
90,000
Amount29of 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
INCOME PAYMENTS SUBJEC TO
EWT
N. Income payments made by
the gov’t. to its local/resident
supplier of goods/services
other than those covered by
other wtax rates
O. Commissions of independent
and/or exclusive sales
representatives, and
marketing agents and
companies
DESCRIPTION
Supplier of goods – 1%
Supplier of services – 2%
10% on gross commissions, rebates,
discounts, and other similar
considerations
30
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
31
INCOME PAYMENTS SUBJEC
TO EWT
DESCRIPTION
S. Income payments to
suppliers of agricultural
products
1% (suspended until further notice pursuant
to RR 3-2004)
T. Income payments on
purchases of minerals,
mineral products and
quarry resources as
defined and discussed
in Sec. 151 of the Tax
Code
10% on income payments
32
INCOME PAYMENTS
SUBJEC TO EWT
DESCRIPTION
U. MERALCO payments
V. Interest income on the 10% / 20%
refund paid either
through direct
payment or
application against
customers’ billing by
other electric
distribution utilities.
33
INCOME PAYMENTS
SUBJECT TO EWT
W. Income payments
made by the top
5,000 individual
taxpayers to their
local/resident
supplier of
goods/services other
than those covered
by other w/tax rates
DESCRIPTION
Individuals engaged in trade or
business including non resident aliens
engaged in trade or business in the
Philippines.
Withholding tax on Agricultural
Purchases in their original state shall
apply only on excess of the cumulative
amount of P300,000 within the same
taxable year.
Supplier of goods – 1%
Supplier of services – 2%
34
UPDATE ON EXPANDED
WITHHOLDING TAX
REGULATIONS
RMC 38-2011 and RMC 49-2011
35
RMC 38-2011 (on EWT)
36
PAYMENTS OF PHIC TO:
 medical practitioners are subject to 10% or 15% EWT
 Hospitals/clinics for medical services (facility fee)
provided to PHIC members are subject to 2%
Expanded Withholding Tax
Illustration
37
Patient A was confined in Hospital X, a PHIC-accredited
hospital. Patient A, being a PHIC member, accomplished
PHIC Form and submitted the same to Hospital X. Upon
settlement of the bills, he only paid an amount net of
PHIC benefits. Based on the hospital bills, the patient’s
PHIC benefits include the following:
Professional Fees
P 4,000
Facility Fee
10,000
Total
P14,000
Q1
38
How much should be the tax
to be withheld by PHIC?
Q1
39
Answer:
Withholding on Professional Fees* (P4,000 x 15%**) Php
600.00
Withholding on Facility Fees (P10,000 x 2%)
200.00
Total
*Non-VAT
Registered Taxpayer
Php
800.00
** On the assumption that the medical practitioner did not submit a sworn
declaration of his gross income.
Q2
40
Will the total amount of P14,000 be
reflected in the Official Receipt (OR)
to be issued by Hospital X?
Q2
41
Answer:
No. Hospital X shall issue the OR only for the amount
pertaining to the facility fee, which is P10,000. With
respect to the PF of P4,000, the concerned medical
practitioner shall issue the OR.
Q3
42
What amount should be reflected in the
Certificate of Income and Tax Withheld that
will be issued by PHIC?
Q3
43
Answer: PHIC to issue Form 2307 in the following
manner:
In name of
Hospital X
In the name of
the Med. Prac.
Income Payment
P 10,000.00
P 4,000.00
Withholding Tax
200.00
600.00
RMC 49-2011
44
I.
COVERED UNDER THE NEW PHILHEALTH CASE RATE
PROGRAM
 PHIC
to pay the entire rate case amount directly to
hospital/clinic/facility
 PHIC
to withhold 2% on the entire case rate payment
RMC 49-2011
45
 The
hospital/clinic/facility shall withhold 10% or 15% EWT
on its payment to medical practitioner
 Government
Hospitals shall withhold taxes on Gov’t.
Money Payments
• 5% for VAT-Reg. Medical Practitioners
• 3% for Non-VAT Registered Medical Practitioners
RMC 49-2011
46
II. NOT COVERED UNDER THE NEW PHILHEALTH
CASE RATE PROGRAM
 PHIC
to pay
 PF directly to the medical practitioner
 Facility Fee to the hospital/clinic
 PHIC



to withhold
10% or 15% EWT on its payment to medical practitioner
2% on Facility Fee for hospital/clinic
5% VAT Withholding on its payment to VAT Reg. Medical
Practitioner or 3% Percentage Tax Withholding on NonVAT Registered Medical Practitioner
Using the same illustration, the proper withholding shall be
as follows:
47
NOT COVERED BY PHIC CASE RATE PROGRAM
PHIC shall withhold 10%/15% EWT on PF
If Medical Prac. is VAT Reg.
(P4,000/112%) x 15%*=P 535.71
If Medical Prac. is Non-VAT Reg.
P4,000 x 15% * = P600.00
PHIC shall withhold 2% from Facility Fee
PHIC shall also withhold 5% VAT or 3%
Percentage Tax for Non-VAT Medical
Practitioner on PF only
P10,000 x 2% =P200.00
If Medical Prac. is VAT Reg.
(P4,000/112%) x 5%=P178.57
If Medical Prac. is Non-VAT Reg.
P4,000 x 3% = P120.00
*on the assumption that medical practitioner did not submit sworn declaration of income
Illustration # 2
48
Patient A was confined in Hospital X, a PHIC-accredited
hospital for Dengue II (Dengue Fever and DHF Grades III &
IV). Patient A, being a PHIC member, accomplished PHIC
Form and submitted the same to Hospital X. Upon
settlement of his hospital bills, he only paid an amount net
of his PHIC benefits. Based on PhilHealth Circulars Nos.
011-2011, 011-A-2011 and 011-B-2011, Dengue is covered
under the Case Rate Program; and pursuant to the
aforementioned PhilHealth Circulars, the entire case rate
shall be paid to the concerned facility provider.
Dengue II (Dengue Fever and DHF Grades III & IV) –P16,000
RMC 49-2011
49
FOR THOSE COVERED UNDER THE RATE CASE
PROGRAM, PHIC SHALL WITHHOLD THE FOLLOWING
ON ITS ENTIRE PAYMENT TO HOSPITAL/
CLINIC/ FACILITY:
2% EWT on the entire amount
P16,000 x 2%
On Gov’t. Money Payments
None (being exempt from VAT
pursuant to Sec. 109(G) of the Tax
Code of 1997)
Assume Hospital X paid P4,800 PF to the
Medical Practitioner
50
If
Hospital
X is CASE
a non-government
COVERED
BY PHIC
RATE PROGRAM hospital
10%/15% Expanded Withholding Tax
For VAT-Reg. Medical Practitioner
(P4,800/112%) x 15%* = P642.85
For NON-VAT-Reg. Medical Practitioner
PHIC shall NOT withhold 10%/15% EWTP4,800
on PF x 15%* = P 720.00
Withholding on Gov’t. Money
Payment
None (being a non-government hospital)
*on the assumption that medical practitioner did not submit sworn declaration of income
Assume the Hospital X paid P4,800 PF to the
Medical Practitioner
51
If
HospitalBY
X PHIC
is a government
hospital
COVERED
CASE RATE PROGRAM
10%/15% Expanded Withholding Tax
For VAT-Reg. Medical Practitioner
(P4,800/112%) x 15%* = P642.85
For NON-VAT-Reg. Medical Practitioner
P4,800 x 15%* = P 720.00
PHIC shall NOT withhold 10%/15% EWT on PF
Withholding on Gov’t. Money
For VAT-Reg. Medical Practitioner
Payment
(P4,800/112%) x 5% = P214.29
For NON-VAT-Reg. Medical Practitioner
P4,800 x 3% = P 144.00
*on the assumption that medical practitioner did not submit sworn declaration of income
RMC 21-2005
52
Sourcing, Pooling and Distribution of
PhilHealth Common Fund
PF for services rendered by salaried public health
providers may be retained by health care institution
for distribution among health personnel
 Shall not be subject to 10% EWT by PHIC
RMC 21-2005
53

The public health institution upon the distribution of their
personnel shall be responsible for:
 Withholding the corresponding tax on compensation
 Include in Form 2316
 Include in Form 1604CF

For disbursements other than distribution to personnel
 Shall withhold appropriate taxes as provided under RR
2-98, as amended
VAT TREATMENT OF THE
PAYMENT FOR SECURITY
SERVICES
(RMC 39-2007)
54
I. BACKGROUND
55
INCOME TAX:
Cash
basis or Accrual basis may be
adopted as accounting method for
reporting of income
The
timing of the imposition of the tax
depends on the accounting method
employed.
VALUE-ADDED TAX:
56


Seller of Services, including
security agencies, have to be
taxed solely on the Cash
Basis.
Cash Basis – upon actual or
constructive receipt of income
VALUE-ADDED TAX:
57
Gross Receipts – must constitute
the gross income of the taxpayer
when received or earned.
If amount received does not form
part of gross income, the same
cannot be part of gross receipts
subject to VAT.
58
Do the salaries of security guards form
part of the taxable gross receipts of a
security agency?
Prior to RMC 39-2007:


Salaries of the security guards are actually the liability of
the agency, hence, includible in its gross receipts for
business tax purposes.
BIR Ruling Nos. 69-02,049-85 and 271-81
RMC 39-2007:
59

Liability of the security agencies for the
prescribed increases in the wage rates of
workers are explicitly required to be borne
by the principal or clients of the service
contractor pursuant to Sec 6 of RA 6727
(The Wage Rationalization Act)
RMC 39-2007:
60

Sec 1, Rule XIV of the 1994 Revised Rules
and Regulations implementing RA 5487
provided that the monies received by the
agency from its clients as an amount
reserved for the remuneration of the
guard or detective must be segregated.
RMC 39-2007:
61

Security Agency has no control or
dominion over the portion of the payment
received from its client which is intended
or earmarked as salaries of the guards.

Only receipts which a taxpayer is free to
enjoy at his option is taxed to him as his
income. (Corliss v Bowers, 281 U.S. 376)
II. INCOME TAX TREATMENT OF THE
PAYMENTS MADE TO SECURITY AGENCY:
62
1.
On the Part of the Security Agency:

Agency Fee (amount net of VAT) – part of gross
income subject to income tax

Security Guards’ Salaries – LIABILITY
 If the Contract does not provide for a breakdown of
the amount payable to the Security Agency, the
entire amount representing the Contract Price will be
taxed as income to the Agency, which must form part
of its gross receipts.
Illustration:
63
Assume that Vigilant Security Agency, Inc. was
contracted by Tanzo Jewelry Corp., to provide
security services to the latter’s store. The contract
price on a monthly basis is P18,000.00 broken
down into: Security Guards’ Salaries of
P14,179.08 and Agency Fee of P3,820.92
(inclusive of VAT)
Journal Entries:
64
Debit: Cash
Prepaid Income Tax (2% EWT
on agency fee)
17,931.77
68.23
Credit: Service Income (agency fee)
Output Tax (on agency fee)
Due to Security Guards
3,411.54
409.38
14,179.08
Journal Entries:
65
Upon Payment of the Security Guards’ Salaries:
Debit: Due to Security Guard
14,179.08
Credit: Cash
Withholding Tax Payable
 The
12,617.11
1,541.97
Security Agency who is the trustee of the funds
segregated and earmarked as salaries of the
security guards is the withholding agent for
purposes of the withholding tax on compensation.
2. On the Part of the Client or User of
Security Services:
66
Journal Entries:
Debit: Security Services-Agency Fee 3,411.54
Security Services-SG Salaries 14,179.08
Input Tax (only on Agency Fee)
409.38
Credit: Cash
WHT Payable(2% EWT on
agency fee)
17,931.77
68.23
VAT TREATMENT OF THE PAYMENTS FOR
SECURITY67SERVICES:
1.On the Part of the Security Agency:
 12% Output Tax shall be based on the
Agency Fee which in turn will be the Input
Tax of its Client.

Salaries of the Security Guards will not
form part of the its gross receipts subject to
VAT but shall be recognized as a LIABILITY
of the security agency.
VAT TREATMENT OF THE PAYMENTS
FOR SECURITY
SERVICES:
68
2. On the Part of the Client:

Input Tax credit is based on the
Agency Fee paid by the Client.

VAT official receipt must be issued
to the Client.
VAT TREATMENT OF THE PAYMENTS
FOR SECURITY SERVICES:
69
2. On the Part of the Client:
 The Client can not claim Input Tax
Credit on the salary portion of the
Security Services Expense because it
pertains to service Exempt from VAT
pursuant to Sec 109 (I) of the NIRCServices rendered by individual
pursuant to employee-employer
relationship
MANNER OF ISSUING RECEIPT
FOR THE ENTIRE CONTRACT PRICE:
70
On the Agency Fee:
 VAT
Official Receipt must be issued pursuant to Sec
113 of the NIRC as implemented by Sec. 4.113-1 of RR
16-2005.
 The
receipt should cover only the amount of Agency
Fee paid with the indication that such amount received
includes the VAT. The VAT must be shown as a
separate item in the VAT Official Receipt.
MANNER OF ISSUING RECEIPT
FOR THE ENTIRE CONTRACT PRICE:
71
On the Security Guards’ Salaries:

Must be covered by a Non-VAT
Acknowledgement Receipt.

Duly Notarized Certification of the
Expanded Withholding Taxes (see ANNEX
A of this RMC) must also be submitted.
WITHHOLDING TAX COMPLIANCE:
72
On the Agency Fees:
The
Client is constituted as the
withholding agent of the EWT
(following the rule on RR 2-98,
as amended by RR 30-03).
WITHHOLDING TAX COMPLIANCE:
73
On the Security Guards’ Salaries:
 The
Security Agency shall be the one responsible for
the Withholding of Tax on Compensation.
 While
it is the Client who claims the payment as an
expense, it is the Security Agency who physically
controls the payment of salaries of the Security
Guards.
WITHHOLDING TAX COMPLIANCE:
74
On the Security Guards’ Salaries:
Security
Agency must Furnish its Client, on
or before January 31 of the year following
the year of withholding, a Notarized
Certification (see Annex A) indicating the
names of the guards employed by the Client,
their respective TINS, the amount of their
salaries and the amount of tax withheld from
each.
WITHHOLDING TAX COMPLIANCE:
75
On the Security Guards’ Salaries:
The Certification together with the NonVAT Acknowledgement Receipt must be kept
on file by the Client as substantiation for the
claim of the expense.

ON MANDATORY
ATTACHMENTS
(RR 2-2006)
76
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 T77O 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
REVENUE REGULATIONS NO. 2-2006
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 H78
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
79
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
80
 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
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
AMOUNT
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,
811702, 2550M, 2550Q, 2551M, 2553
Monthly Alphalist of Payees(MAP)
82
 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
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
AMOUNT
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
83 1601-F, 1600
Attachments to BIR Form Nos. 1601-E,
SAWT/MAP
84
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
85
 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
86
(calendar Jan-Dec) DUE APRIL 15, 2006
–NO SAWT
Returns required to be filed with MAP
87
BIR Form No. 1601-E
BIR Form No. 1601-F
BIR Form No. 1600
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
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
FORMAT
1601-E
(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
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
3
4
5
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)
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
Title/Position of Signatory
WITHHOLDING
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
Stamp of Receiving
Office and
Date of Receipt
Am ount
21
1601-F
MAP
FORMAT
(To be filled up by the B IR)
DLN:
PSIC:
Republika ng Pilipinas
Kagaw aran ng Pananalapi
Kaw anihan ng Rentas Internas
AGENTS
(PAYORS)
Num ber
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
Withholding Agent's Name
P
Title/Position of Signatory
TIN of Tax Agent (if applicable)
Part III
Particulars
21 Cash/Bank
TOTAL P
AMOUNT
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)
3
4
5
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)
Treasurer/Asst. Treasurer/Authorized Representative
(Signature Over Printed Name)
Title/Position of Signatory
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
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
TIN of Tax Agent (if applicable)
Part III
TOTAL P
AMOUNT
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)
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
3
4
5
20
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
TOTAL P
AMOUNT
Stamp of Receiving
Office and
Date of Receipt
21
88
P
BIR
89
Option 1 - Microsoft Excel Format;
Option 2 - Taxpayer’s own extract program; or
Option 3 - Data Entry Module developed by the BIR
Required Format in the Submission/ attachment of
SAWT/ MAP
90
For option 1 or 2

required to use a validation module of the BIR
Only readable diskettes/CD shall be considered as duly filed
or attached to the required return.
RETENTION OF THE HARD COPY OF THE
CERTIFICATES OF TAX WITHHELD
91
 It shall always be retained within the period
prescribed in the law for the preservation of books
of accounts and accounting records
 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.
Statements and Returns
92
 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
93
 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]
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
94
: 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
95
– manual filing
- softcopy
- e-attach
March 1
of the ff
year
96
 The End