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Type Code Tax Rate Description
Individual WI160 2.00 Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax
Corporation WC160 2.00 Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax
Individual WI515 5.00 Commissions, rebates, discounts and other similar considerations paid/ granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level If gross income for the current year did not exceed P 3M
Individual WI516 10.00 Commissions, rebates, discounts and other similar considerations paid/ granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies If gross income is more than P 3M or VAT Registered regardless of amount
Corporation WC515 10.00 Commissions, rebates, discounts and other similar considerations paid/ granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies If gross income for the current year did not exceed P 720,000
Corporation WC516 15.00 Commissions, rebates, discounts and other similar considerations paid/ granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies If gross income exceeds P 720,000
Individual WI530 1.00 Gross payments to embalmers by funeral parlors
Individual WI535 1.00 Payments made by pre-need companies to funeral parlors
Corporation WC535 1.00 Payments made by pre-need companies to funeral parlors
Individual WI540 5.00 Tolling fees paid to refineries
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