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Type Code Tax Rate Description
Individual WI153 15.00 Payment by the General Professional Partnerships (GPPs) to its partners If gross income exceeds P 720,000
Individual WI156 0.01 Income payments made by credit card companies
Corporation WC156 0.01 Income payments made by credit card companies
Individual WI159 15.00 Additional income payments to government personnel from importers, shipping and airline companies or their agents for overtime services
Individual WI640 1.00 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than those covered by other rates of withholding tax
Corporation WC640 1.00 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than those covered by other rates of withholding tax
Individual WI157 2.00 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than those covered by other rates of withholding tax
Corporation WC157 2.00 Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than those covered by other rates of withholding tax
Individual WI158 1.00 Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax
Corporation WC158 1.00 Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax
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