| Code |
Tax Rate |
Description |
| WV010 |
5.00 |
VAT withholding on Purchase of Goods |
|
| WV020 |
5.00 |
VAT Withholding on Purchase of Services |
|
| WV040 |
12.00 |
VAT Withholding from non-residents (Government Withholding Agents) |
|
| WV050 |
12.00 |
VAT Withholding from non-residents (Private Withholding Agents) |
|
| WV012 |
12.00 |
VAT Withholding on Purchases of Goods (with waiver of privilege to claim tax credit) creditable |
|
| WV014 |
12.00 |
VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) final |
|
| WV022 |
12.00 |
VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) creditable |
|
| WB030 |
3.00 |
Tax on Carriers and Keepers of Garages |
|
| WB040 |
2.00 |
Franchise Tax on Gas and Utilities |
|
| WB050 |
3.00 |
Franchise tax on radio & TV broadcasting companies whose annual gross receipts do not exceed ₱10M & who are not-VAT registered taxpayer |
|