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Type Code Tax Rate Description
Corporation WC540 5.00 Tolling fees paid to refineries
Individual WI610 1.00 Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year
Corporation WC610 1.00 Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year
Individual WI630 5.00 Income payments on purchases of minerals, mineral products and quarry resources, such as but not limited to silver, gold, marble, granite, gravel,sand, boulders and other mineral products except purchases by Bangko Sentral ng Pilipinas
Corporation WC630 5.00 Income payments on purchases of minerals, mineral products and quarry resources, such as but not limited to silver, gold, marble, granite, gravel,sand, boulders and other mineral products except purchases by Bangko Sentral ng Pilipinas
Individual WI632 1.00 Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076
Corporation WC632 1.00 Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076
Individual WI650 15.00 On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO
Corporation WC650 15.00 On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO
Individual WI651 15.00 On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO
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