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Type	Code	Tax Rate	Description
Corporation	WC080	10.00	Other recipients of talent fees If gross income for the current year did not exceed P 720,000	Edit Record
Corporation	WC081	15.00	Other recipients of talent fees If gross income exceeds P 720,000	Edit Record
Individual	WI090	5.00	Fees of directors who are not employees of the company If gross income for the current year did not exceed P 3M	Edit Record
Individual	WI091	10.00	Fees of directors who are not employees of the company If gross income is more than P 3M or VAT Registered regardless of amount	Edit Record
Individual	WI100	5.00	Rentals: On gross rental or lease for the continued use or possession of personal property in excess of Ten thousand pesos (P 10,000) annually and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity; poles, satellites, transmission facilities and billboards	Edit Record
Corporation	WC100	5.00	Rentals: On gross rental or lease for the continued use or possession of personal property in excess of Ten thousand pesos (P 10,000) annually and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity; poles, satellites, transmission facilities and billboards	Edit Record
Individual	WI110	5.00	Cinematographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors or distributors	Edit Record
Corporation	WC110	5.00	Cinematographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors or distributors	Edit Record
Individual	WI120	2.00	Income payments to certain contractors	Edit Record
Corporation	WC120	2.00	Income payments to certain contractors	Edit Record

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