BCS/

Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

ppines Department of Finance

f Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 3/25/2020 (MM/DD/YYYY) To 3/25/2020 (MM/DD/YY

Part I – Payee Information

2 Taxpayer Identification Number (TIN) - 996 - 135 -
004 000
3 Payee’s Name: HE and SONS CORP.
4 Registered Address: Julio Pacana St., Cagayan de Oro City
4A ZIP Code
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 760 - 584 - 082 - 004

7 Payor’s Name: JETPET CORPORATION

8 Registered Address: P-5 PIGLAWIGAN, ESPERANZA, AGUSAN DEL SUR
8A ZIP Code: 8513

Part III – Details of Monthly Income Payments and Taxes Withheld

Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS Tax Withh
Withholding Tax 1st Month of the 2nd Month of the 3rd Month of the Total Quarter
AT Quarter Quarter Quarter
C
Income payment made by top withholding agents WI158 352,067.97 3,143.46
to their local/resident supplier

Total
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total 3,143.46
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the processing o
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

REYNALD R. PADILLA - PROPRIETOR

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
 23
07
01/
18
EN
CS
/DD/YYYY)

x Withheld for the

arter

46

46
correct, pursuant to
ssing of our
 BCS/
Item:

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Final Tax
2306
January 2018 (ENCS)
Withheld at Source
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From (MM/DD/YYYY) To

Part I – Income Recipient/Payee Information

2 Taxpayer Identification Number (TIN) - - 903 -
10 167 8
3 Payee’s Name: ASF
4 Registered Address: Purok 8, Communal, Tibungco, Davao City
4A ZIP Code
5 Foreign Address, if applicable 5A ICR No. (For A

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name: DONGCHIE GASOLINE STATION
8 Registered Address: STA. IRENE, PROSPERIDAD, AGUSAN DEL SUR
8A ZIP Code: 8500

Part III – Details of Income Payment and Tax Withheld (Attach additional sheet if necessa
Income Payments Subject to ATC Amount of Payment
Expanded Withholding Tax
Income payment made by top withholding agents to their W1158
local/resident supplier

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the p
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
CONFORME: (MM/DD/YYY
Y)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
To be accomplished for Value-Added Tax/Percentage Tax Withholding (MM/DD/YYY
(substituted fi
Y)
I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of I
 Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value-Added Tax Returns (BIR Form (MM/DD/YYY
2551Q/2550M/Q)
payor from whom I earn our income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% FinalY)Percentage Tax W
Withholding in lieu of the 3% Percentage Tax/12% VAT in order to be entitled to the privileges accorded by the Substituted Percentage Tax Return/Substitu
prescribed in the aforesaid Regulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Final Percentage Tax/12% Final
goods and/or services.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
(MM/DD/YYY
Y)

*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

SCHEDULES OF ALPHANUMERIC TAX CODES
Nature of Income Payment

Income Tax
Fringe Benefit
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the Philippines
2 Non-Resident Alien Not Engaged in Trade or Business Within the Philippines
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings Deposit
4 Time Deposit
5 Government Securities
6 Deposit Substitutes/Others
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) years
Three (3) years to less than four (4) years
Four (4) years to less than five (5) years
8 Foreign Currency Deposit
9 On Amounts Withdrawn from Decedent’s Deposit Account
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs)
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs)
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs)
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB)
18 Property dividend payment by domestic corporation to NRAETB
19 Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partner,
or share in the net income after tax of an association, joint account or a joint venture taxable as a corporation of which he is a member or a
co-venturer
20 On other payments to NRFCs
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortium
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign
corporations
23 On prizes exceeding P10,000 and other winnings paid to individuals
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipment
27 On payments to oil exploration service contractors/sub-contractors
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic
corporation and real property
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors
30 Royalties paid to NRAETB on cinematographic films and similar works
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the
 National Internal Revenue Code of 1997, as amended
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositions
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises)
34 Informers Cash Reward to individuals/juridical persons
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - Individual
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - Corporate
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT)
For Business Tax
38 VAT Withholding on Purchase of Goods
39 VAT Withholding on Purchase of Services
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final)
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final)
42 Persons Exempt from VAT under Section 109BB (Section 116 applies)
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%)
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%)
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%)
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%)
47 VAT Withholding from non-residents (Government Withholding Agent)
48 VAT Withholding from non-residents (Private Withholding Agent)
 230
6
01/1
8EN
CS

(MM/DD/YYYY)

5A ICR No. (For Alien Payee Only)

Attach additional sheet if necessary)

ount of Payment Tax Withheld

of our knowledge and belief, is true and correct, pursuant to

urther, we give our consent to the processing of our

Date Signed (MM/DD/YYYY)

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
Y)
Date Signed (MM/DD/YYYY)

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
e Tax Withholding (substituted filing)
Y)
have been filed with the Bureau of Internal Revenue.
ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
eturns (BIR Form 2551Q/2550M/Q), since I have only one
der the 3% FinalY)Percentage Tax Withholding/12% Final VAT
ed Percentage Tax Return/Substituted VAT Return System
% Final Percentage Tax/12% Final VAT from myr sale of

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
Y)

ATC
Individual Corporate

WF360
WF330

WI161 WC161
WI161 WC161
WI162 WC162
WI163 WC163

WI440 WC440
WI441
WI442
WI170 WC170
WI165

WC180
s) WC190
it (FCDUs) WC191
WI202 WC212
WI203 WC213
t to tax sparing rule) WC222
ject to tax sparing rule) WC223
pines (NRAETB) WI224
WI225
) of which he is a partner,
ch he is a member or a
WI226
WC230
ium WI240
d resident foreign WI250 WC250

WI260
WC280
WC290
WC300
WI310 WC310
shares in domestic WI330

WI340 WC340
WI341
under Sec. 57C of the WI350
 WI350

WI380
WC390
WI410 WC410
WI450
WC450
WI700 WIC700

WV010
WV020
WV014
WV024
WB084
WB191
%) WB192
WB193
0%) WB194
WV040
WV050
BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

ines Department of Finance

nternal Revenue
For BIR
Use Only 23
BIR Form No.
Certificate of Creditable Tax 07

2307
01/
Withheld at Source 18
EN
January 2018 (ENCS) CS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From (MM/DD/YYYY) To 11/15/2019 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)
414 - 212 - 895 - 0
3 Payee’s Name: S-SO CORPORATION
4 Registered Address T. NERI ST., BALOY, TABLON, CAGAYAN DE ORO CITY
4A ZIP Code
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 932 - 969 - 540 -
7 Payor’s Name: DONGCHIE GASOLINE STATION
8 Registered Address ST. IRENE, PROSPERIDAD, AGUSAN DEL SUR
8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS Tax Withheld for the
Withholding Tax AT 1st Month of the 2nd Month of the 3rd Month of the Total Quarter
C Quarter Quarter Quarter
Income payment made by top withholding agents WI158 513,800.00 4,587.50
to their local/resident supplier
1,170,300.00 10,449.11
789,000.00 7,044.64
552,300.00 4,931.25
543,500.00 4,852.68
1,166,700.00 10,416.96
1,165,700.00 10,408.04
509,900.00 4,552.68
1,180,500.00 10,540.18
552,900.00 4,936.61
787,000.00 7,026.79
1,174,100.00 10,483.04
804,000.00 7,178.57
1,175,800.00 10,498.21
554,400.00 4,950.00
Total 12,639,900.00 112,856.26
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct, pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the processing of our
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

REYNALD R PADILLA-Proprietor

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
CONFORME:
YY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
YY)

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax ATC
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax WI640 WC640
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services
lyricists, composers, emcees other than those covered by other rates of withholding tax WI157 WC157
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas WI630 WC630
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076 WI632 WC632
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO WI660 WC660
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO WI661 WC661
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU) WI662 WC662
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU) WI663 WC663
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards WI100 WC100 elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates WI680 WC680
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars, WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 BCS/
Item:

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Final Tax
2306
January 2018 (ENCS)
Withheld at Source
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From (MM/DD/YYYY) To

Part I – Income Recipient/Payee Information

2 Taxpayer Identification Number (TIN) - - 540 -
932 969 0
3 Payee’s Name DONGCHIE GASOLINE STATION
4 Registered Address STA. IRENE, PROSPERIDAD, AGUSAN DEL SUR
4A ZIP Code 8500
5 Foreign Address, if applicable 5A ICR No. (For A

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name PTFI
8 Registered Address

Part III – Details of Income Payment and Tax Withheld (Attach additional sheet if necessa
Nature of Income Payment ATC Amount of Payment
VAT Withholding on Purchase of Goods WV010

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the p
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
CONFORME: (MM/DD/YYY
Y)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
To be accomplished for Value-Added Tax/Percentage Tax Withholding (MM/DD/YYY
(substituted fi
Y)
I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of I
 Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value-Added Tax Returns (BIR Form (MM/DD/YYY
2551Q/2550M/Q)
payor from whom I earn our income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% FinalY)Percentage Tax W
Withholding in lieu of the 3% Percentage Tax/12% VAT in order to be entitled to the privileges accorded by the Substituted Percentage Tax Return/Substitu
prescribed in the aforesaid Regulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Final Percentage Tax/12% Final
goods and/or services.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
(MM/DD/YYY
Y)

*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

SCHEDULES OF ALPHANUMERIC TAX CODES
Nature of Income Payment

Income Tax
Fringe Benefit
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the Philippines
2 Non-Resident Alien Not Engaged in Trade or Business Within the Philippines
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings Deposit
4 Time Deposit
5 Government Securities
6 Deposit Substitutes/Others
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) years
Three (3) years to less than four (4) years
Four (4) years to less than five (5) years
8 Foreign Currency Deposit
9 On Amounts Withdrawn from Decedent’s Deposit Account
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs)
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs)
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs)
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB)
18 Property dividend payment by domestic corporation to NRAETB
19 Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partner,
or share in the net income after tax of an association, joint account or a joint venture taxable as a corporation of which he is a member or a
co-venturer
20 On other payments to NRFCs
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortium
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign
corporations
23 On prizes exceeding P10,000 and other winnings paid to individuals
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipment
27 On payments to oil exploration service contractors/sub-contractors
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic
corporation and real property
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors
30 Royalties paid to NRAETB on cinematographic films and similar works
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the
 National Internal Revenue Code of 1997, as amended
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositions
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises)
34 Informers Cash Reward to individuals/juridical persons
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - Individual
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - Corporate
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT)
For Business Tax
38 VAT Withholding on Purchase of Goods
39 VAT Withholding on Purchase of Services
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final)
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final)
42 Persons Exempt from VAT under Section 109BB (Section 116 applies)
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%)
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%)
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%)
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%)
47 VAT Withholding from non-residents (Government Withholding Agent)
48 VAT Withholding from non-residents (Private Withholding Agent)
 230
6
01/1
8EN
CS

(MM/DD/YYYY)

5A ICR No. (For Alien Payee Only)

8A ZIP Code

Attach additional sheet if necessary)

ount of Payment Tax Withheld

of our knowledge and belief, is true and correct, pursuant to

urther, we give our consent to the processing of our

Date Signed (MM/DD/YYYY)

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
Y)
Date Signed (MM/DD/YYYY)

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
e Tax Withholding (substituted filing)
Y)
have been filed with the Bureau of Internal Revenue.
ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
eturns (BIR Form 2551Q/2550M/Q), since I have only one
der the 3% FinalY)Percentage Tax Withholding/12% Final VAT
ed Percentage Tax Return/Substituted VAT Return System
% Final Percentage Tax/12% Final VAT from myr sale of

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
Y)

ATC
Individual Corporate

WF360
WF330

WI161 WC161
WI161 WC161
WI162 WC162
WI163 WC163

WI440 WC440
WI441
WI442
WI170 WC170
WI165

WC180
s) WC190
it (FCDUs) WC191
WI202 WC212
WI203 WC213
t to tax sparing rule) WC222
ject to tax sparing rule) WC223
pines (NRAETB) WI224
WI225
) of which he is a partner,
ch he is a member or a
WI226
WC230
ium WI240
d resident foreign WI250 WC250

WI260
WC280
WC290
WC300
WI310 WC310
shares in domestic WI330

WI340 WC340
WI341
under Sec. 57C of the WI350
 WI350

WI380
WC390
WI410 WC410
WI450
WC450
WI700 WIC700

WV010
WV020
WV014
WV024
WB084
WB191
%) WB192
WB193
0%) WB194
WV040
WV050
 BCS/
Item:

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Final Tax
2306
January 2018 (ENCS)
Withheld at Source
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From (MM/DD/YYYY) To
8/1/2019 8/31/2019
Part I – Income Recipient/Payee Information
2 Taxpayer Identification Number (TIN) - - -
3 Payee’s Name
4 Registered Address
5 Foreign Address, if applicable 5A ICR No. (For A

Part II – Withholding Agent/Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
8 Registered Address

Part III – Details of Income Payment and Tax Withheld (Attach additional sheet if necessa
Nature of Income Payment ATC Amount of Payment
VAT Withholding on Purchase of Goods WV010

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the p
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
CONFORME: (MM/DD/YYY
Y)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
To be accomplished for Value-Added Tax/Percentage Tax Withholding (MM/DD/YYY
(substituted fi
Y)
I declare, under the penalties of perjury, that the information herein stated are reported under BIR Form No. 1600 which have been filed with the Bureau of I
 Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
I declare under the penalties of perjury that I am qualified under substituted filing of Percentage Tax/Value-Added Tax Returns (BIR Form (MM/DD/YYY
2551Q/2550M/Q)
payor from whom I earn our income; that, in accordance with RR 14-2003, I have availed of the Optional Registration under the 3% FinalY)Percentage Tax W
Withholding in lieu of the 3% Percentage Tax/12% VAT in order to be entitled to the privileges accorded by the Substituted Percentage Tax Return/Substitu
prescribed in the aforesaid Regulations; that, this Declaration is sufficient authority of the withholding agent to withhold 3% Final Percentage Tax/12% Final
goods and/or services.

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Date of Issue Date of
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) Expiry
(MM/DD/YYY
Y)

*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

SCHEDULES OF ALPHANUMERIC TAX CODES
Nature of Income Payment

Income Tax
Fringe Benefit
1 In General, for Citizen, Resident Alien and Non-Resident Alien Engaged in Trade or Business Within the Philippines
2 Non-Resident Alien Not Engaged in Trade or Business Within the Philippines
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
3 Savings Deposit
4 Time Deposit
5 Government Securities
6 Deposit Substitutes/Others
7 Pre-terminated Long-Term Deposits/Investment
Less than three (3) years
Three (3) years to less than four (4) years
Four (4) years to less than five (5) years
8 Foreign Currency Deposit
9 On Amounts Withdrawn from Decedent’s Deposit Account
Interest/Yield from Bank Deposits/Deposit Substitutes/Government Securities
10 Interest on foreign loans payable to Non-Resident Foreign Corporations (NRFCs)
11 Interest and other income payments on foreign currency transactions/loans payable to Offshore Banking Units (OBUs)
12 Interest and other income payments on foreign currency transactions/loans payable to Foreign Currency Deposit Unit (FCDUs)
13 Cash dividend payment by domestic corporation to citizens and resident aliens/NRFCs
14 Property dividend payment by domestic corporation to citizens and resident aliens/NRFCs
15 Cash dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)
16 Property dividend payment by domestic corporation to NRFCs whose countries allowed tax deemed paid credit (subject to tax sparing rule)
17 Cash dividend payment by domestic corporation to Non-resident Alien engage in Trade or Business within the Philippines (NRAETB)
18 Property dividend payment by domestic corporation to NRAETB
19 Share of NRAETB in the distributable net income after tax of a partnership (except General Professional Partnership) of which he is a partner,
or share in the net income after tax of an association, joint account or a joint venture taxable as a corporation of which he is a member or a
co-venturer
20 On other payments to NRFCs
21 Distributive share of individual partners in a taxable partnership, association, joint account or joint venture or consortium
22 All kinds of royalty payments to citizens, residents aliens and NRAETB (other than WI380 and WI341), domestic and resident foreign
corporations
23 On prizes exceeding P10,000 and other winnings paid to individuals
24 Branch profit remittances by all corporations except PEZA/SBMA/CDA registered
25 On the gross rentals, lease and charter fees derived by non-resident owner or lessor of foreign vessels
26 On the gross rentals, charters and other fees derived by non-resident lessor or aircraft, machineries and equipment
27 On payments to oil exploration service contractors/sub-contractors
28 Payments to non-resident alien not engage in trade or business within the Philippines (NRANETB) except on sale of shares in domestic
corporation and real property
29 On payments to non-resident individual/foreign corporate cinematographic film owners, lessors or distributors
30 Royalties paid to NRAETB on cinematographic films and similar works
31 Final tax on interest or other payments upon tax-free covenant bonds, mortgages, deeds of trust or other obligations under Sec. 57C of the
 National Internal Revenue Code of 1997, as amended
32 Royalties paid to citizens, resident aliens and NRAETB on books, other literary works and musical compositions
33 On interest payments to taxpayers enjoying preferential tax rates (i.e. PEZA Registered Enterprises)
34 Informers Cash Reward to individuals/juridical persons
35 Income Payments on Capital Gains Tax on sale/exchange or other disposition of Real Property - Individual
36 Income Payments on Capital Gains Tax on the sale/exchange or other disposition of Land and Building - Corporate
37 Cash or property dividend paid by a Real Estate Investment Trust (REIT)
For Business Tax
38 VAT Withholding on Purchase of Goods
39 VAT Withholding on Purchase of Services
40 VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax credit) (final)
41 VAT Withholding on Purchases of Services (with waiver of privilege to claim input tax credit) (final)
42 Persons Exempt from VAT under Section 109BB (Section 116 applies)
43 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Gov’t. Withholding Agent (4%)
44 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Gov’t. Withholding Agent (10%)
45 Tax on Winnings and Prizes (Sec. 126) (double/forecast/quinella/trifecta bets) – Private Withholding Agent (4%)
46 Tax on Winnings and Prizes on horse races/owners of winning racehorses (Sec. 126)–Private Withholding Agent (10%)
47 VAT Withholding from non-residents (Government Withholding Agent)
48 VAT Withholding from non-residents (Private Withholding Agent)
 230
6
01/1
8EN
CS

(MM/DD/YYYY)

4A ZIP Code
5A ICR No. (For Alien Payee Only)

8A ZIP Code

Attach additional sheet if necessary)

ount of Payment Tax Withheld

of our knowledge and belief, is true and correct, pursuant to

urther, we give our consent to the processing of our

Date Signed (MM/DD/YYYY)

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
Y)
Date Signed (MM/DD/YYYY)

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
e Tax Withholding (substituted filing)
Y)
have been filed with the Bureau of Internal Revenue.
ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
eturns (BIR Form 2551Q/2550M/Q), since I have only one
der the 3% FinalY)Percentage Tax Withholding/12% Final VAT
ed Percentage Tax Return/Substituted VAT Return System
% Final Percentage Tax/12% Final VAT from myr sale of

ve/Tax Agent

Date of
Expiry
(MM/DD/YYY
Y)

ATC
Individual Corporate

WF360
WF330

WI161 WC161
WI161 WC161
WI162 WC162
WI163 WC163

WI440 WC440
WI441
WI442
WI170 WC170
WI165

WC180
s) WC190
it (FCDUs) WC191
WI202 WC212
WI203 WC213
t to tax sparing rule) WC222
ject to tax sparing rule) WC223
pines (NRAETB) WI224
WI225
) of which he is a partner,
ch he is a member or a
WI226
WC230
ium WI240
d resident foreign WI250 WC250

WI260
WC280
WC290
WC300
WI310 WC310
shares in domestic WI330

WI340 WC340
WI341
under Sec. 57C of the WI350
 WI350

WI380
WC390
WI410 WC410
WI450
WC450
WI700 WIC700

WV010
WV020
WV014
WV024
WB084
WB191
%) WB192
WB193
0%) WB194
WV040
WV050
 BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 8/1/2019 (MM/DD/YYYY) To 8/31/2019
Part I – Payee Information
2 Taxpayer Identification Number (TIN) - - -
932
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
4 Registered Address
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) - - -
7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)
8 Registered Address

Part III – Details of Monthly Income Payments and Taxes Withheld

Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS
Withholding Tax AT 1st Month of the 2nd Month of the 3rd Month of the Total
C Quarter Quarter Quarter
Income payment made by top withholding agents WI158
to their local/resident supplier

Total
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the p
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
CONFORME:
YY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
YY)

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax
Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000
productions If gross income exceeds P 720,000
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors
Management and technical consultants Tolling fees paid to refineries
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards WI100 WC100 elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT)
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50%
If gross income for the current year did not exceed P 3M WI139 3%
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5%
Gross commissions or service fees of customs, insurance, stock, immigration and 6%
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions
C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games
and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks
D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange
securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25%
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3%
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3%
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 23
07
01/
18
EN
CS
(MM/DD/YYYY)

4A ZIP Code

8A ZIP Code

ments and Taxes Withheld

OME PAYMENTS Tax Withheld for the
Total Quarter
ur knowledge and belief, is true and correct, pursuant to
er, we give our consent to the processing of our

x Agent

Date of
Expiry
(MM/DD/YY
YY)

ax Agent

Date of
Expiry
(MM/DD/YY
YY)

nded Withholding Tax ATC

Individual Corporation
PPs) to its partners
ceed P 720,000 WI152
WI153
WI156 WC156
from importers, shipping WI159
vices
rnment-owned and
suppliers of goods
tax WI640 WC640
rnment-owned and
suppliers of services
tax WI157 WC157
heir local/resident supplier WI158 WC158
withholding tax
heir local/resident supplier WI160 WC160
withholding tax
nsiderations paid/granted to
nd marketing agents and sub-
companies
ceed P 3M WI515
gistered regardless of amount WI516
nsiderations paid/ granted
and marketing agents
arketing companies
ceed P 720,000 WC515
WC516
WI530
rlors WI535 WC535
WI540 WC540
oducts in excess WI610 WC610
xable year
products and quarry
gravel, sand, boulders
gko Sentral ng Pilipinas WI630 WC630
products and quarry
gold miners/suppliers under
WI632 WC632
stomers with WI650 WC650

stomers with WI651 WC651

posit whether paid directly to

f Residential and General
ption exceeds 200 kwh as
WI660 WC660
posit whether paid directly to
f Non- Residential customers
wh as classified by
WI661 WC661
posit whether paid directly to
f Residential and General
ption exceeds 200 kwh as
WI662 WC662
posit whether paid directly to
f Non-Residential customers
wh as classified by other
WI663 WC663
dates of local and national
related to campaign
als or juridical persons for
given as campaign
WI680 WC680
t Trust (REIT) WC690
nts not within the WI710 WC710
ions No. 14-2012
 WI720 WC720
1.50% WI555 WC555
3% WI556 WC556
5% WI557 WC557
6% WI558 WC558
Withholding of Business Tax by Government or Private
yor (Individual & Corporate)
ble)-Government Withholding WB080

ble)-Private Withholding WB082

of privilege to claim input tax WV012

er of privilege to claim input WV022

Tax by Government Payor Only

Performing Quasi-Banking

ending activities as well as Income

maturities of instrument from

5% WB108
1% WB109
der the code 5% WB110
WB140
nd day clubs, videoke bars, karaoke bars, WB150
d other similar establishments
WB160
WB170
WB180
aded through Local Stock exchange WB200
ial and secondary public offering
4% WB201
2% WB202
1% WB203
BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

ines Department of Finance

nternal Revenue
For BIR
Use Only 23
BIR Form No.
Certificate of Creditable Tax 07

2307
01/
Withheld at Source 18
EN
January 2018 (ENCS) CS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 11/1/2019 (MM/DD/YYYY) To 11/15/2019 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)
414 - 212 - 895 - 0
3 Payee’s Name: S-SO CORPORATION
4 Registered Address T. NERI ST., BALOY, TABLON, CAGAYAN DE ORO CITY
4A ZIP Code
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 932 - 969 - 540 -
7 Payor’s Name: DONGCHIE GASOLINE STATION
8 Registered Address ST. IRENE, PROSPERIDAD, AGUSAN DEL SUR
8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS Tax Withheld for the
Withholding Tax AT 1st Month of the 2nd Month of the 3rd Month of the Total Quarter
C Quarter Quarter Quarter
Income payment made by top withholding agents WI158 513,800.00 4,587.50
to their local/resident supplier
1,170,300.00 10,449.11
789,000.00 7,044.64
552,300.00 4,931.25
543,500.00 4,852.68
1,166,700.00 10,416.96
1,165,700.00 10,408.04
509,900.00 4,552.68
1,180,500.00 10,540.18
552,900.00 4,936.61
787,000.00 7,026.79
1,174,100.00 10,483.04
804,000.00 7,178.57
1,175,800.00 10,498.21
554,400.00 4,950.00
Total 12,639,900.00 112,856.26
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct, pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the processing of our
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

REYNALD R PADILLA-Proprietor

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
CONFORME:
YY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
YY)

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax ATC
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax WI640 WC640
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services
lyricists, composers, emcees other than those covered by other rates of withholding tax WI157 WC157
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas WI630 WC630
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076 WI632 WC632
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO WI660 WC660
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO WI661 WC661
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU) WI662 WC662
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU) WI663 WC663
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards WI100 WC100 elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates WI680 WC680
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars, WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

ines Department of Finance

nternal Revenue
For BIR
Use Only 23
BIR Form No.
Certificate of Creditable Tax 07

2307
01/
Withheld at Source 18
EN
January 2018 (ENCS) CS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 9/1/2019 (MM/DD/YYYY) To 9/15/2019 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)
414 - 212 - 895 - 0
3 Payee’s Name: S-SO CORPORATION
4 Registered Address T. NERI ST., BALOY, TABLON, CAGAYAN DE ORO CITY
4A ZIP Code
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 932 - 969 - 540 -
7 Payor’s Name: DONGCHIE GASOLINE STATION
8 Registered Address ST. IRENE, PROSPERIDAD, AGUSAN DEL SUR
8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS Tax Withheld for the
Withholding Tax AT 1st Month of the 2nd Month of the 3rd Month of the Total Quarter
C Quarter Quarter Quarter
Income payment made by top withholding agents WI158 546,000.00 4,875.00
to their local/resident supplier
1,155,200.00 10,314.29
1,155,200.00 10,314.29
730,000.00 6,517.86
543,200.00 4,850.00
543,200.00 4,850.00
1,164,000.00 10,392.86
545,300.00 4,868.75
543,200.00 4,850.00
524,400.00 4,682.14
537,600.00 4,800.00
1,167,000.00 10,419.64
534,400.00 4,771.43
1,169,000.00 10,437.50
Total 10,857,700.00 96,943.76
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct, pursuant to
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the processing of our
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

REYNALD R PADILLA-Proprietor

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
CONFORME:
YY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
YY)

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax ATC
Individual Corporation Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping WI159
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax WI640 WC640
 If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services
lyricists, composers, emcees other than those covered by other rates of withholding tax WI157 WC157
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas WI630 WC630
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076 WI632 WC632
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO WI660 WC660
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO WI661 WC661
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU) WI662 WC662
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU) WI663 WC663
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards WI100 WC100 elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates WI680 WC680
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government or Private
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input WV022
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less 5% WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years 1% WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code 5% WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars, WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
9/13/2019
9/14/2019
9/15/2019
 BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Creditable Tax
2307
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 9/15/2019
Withheld at Source
(MM/DD/YYYY) To 9/30/2019

Part I – Payee Information

2 Taxpayer Identification Number (TIN) 414 - 212 - 895 - 0
3 Payee’s Name: S-SO CORPORATION
Part II – Payor Information
6 Taxpayer Identification Number (TIN) 932 - 969 - 540 -

7 Payor’s Name: DONGCHIE GASOLINE STATION

8 Registered Address ST. IRENE, PROSPERIDAD, AGUSAN DEL SUR
Part III – Details of Monthly Income Payments and Taxes Withheld
Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS
Withholding Tax AT
C 1st Month of the 2nd Month of the 3rd Month of the Total
Quarter Quarter Quarter
Income payment made by top withholding agents WI158 545,600.00
to their local/resident supplier
545,600.00
1,161,400.00
592,100.00
566,100.00
1,254,100.00
1,229,000.00
826,600.00
1,241,500.00
1,200,500.00
810,600.00

Total 9,973,100.00
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the proce
 REYNALD R PADILLA-Proprietor
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
Tax Agent Accreditation No./ Attorney’s
(Indicate Title/Designation and TIN)
Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

Tax Agent Accreditation No./ Attorney’s
(Indicate Title/Designation and TIN)
Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax
Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners

If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000

If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000

Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies

If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping

If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services

Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and

lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods

If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax

If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and

Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services

lyricists, composers, emcees other than those covered by other rates of withholding tax

If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier

If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax

Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier

If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax

If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to

Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-

If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies

If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M

All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount

productions Commissions, rebates, discounts and other similar considerations paid/ granted

If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents

If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies

All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000

productions If gross income exceeds P 720,000

If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors

If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors

Management and technical consultants Tolling fees paid to refineries

If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess

If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year

Management and technical consultants Income payments on purchases of minerals, mineral products and quarry

If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders

If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas

Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
 If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under

If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076

Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with

If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO

If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with

Insurance agents and insurance adjusters terminated contracts as classified by MERALCO

If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to

If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General

Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as

If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO

If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to

Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers

If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by

If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO

Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to

If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General

If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as

Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)

If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to

If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers

Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other

property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)

used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national

or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
WI100 WC100
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for

corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign

Income payments to certain contractors WI120 WC120 contributions to political parties and candidates

Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT)

Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the

commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012

service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar

and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50%

If gross income for the current year did not exceed P 3M WI139 3%

If gross income is more than P 3M or VAT Registered regardless of amount WI140 5%

Gross commissions or service fees of customs, insurance, stock, immigration and 6%

commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Gove
Payor (Individual & Corporate)
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers

and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding

If gross income for the current year did not exceed P 720,000 WC139 Agent

If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding

Professional fees paid to medical practitioners (includes doctors of medicine, Agent

doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax

Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)

If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input

If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)

Professional fees paid to medical practitioners (includes doctors of medicine

doctors of veterinary science & dentists) by hospitals & clinics or paid directly by

Health Maintenance Organizations (HMOs) and/or similar establishments

If gross income for the current year did not exceed P 720,000 WC151

If gross income exceeds P 720,000 WC150

 C Money Payments Subject to Withholding of Business Tax by Government Payor Only

Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking

Franchise Tax on Gas and Utilities WB040 Functions

Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income

not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from

Tax on Life Insurance Premiums WB070 which such receipt are derived

Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years

A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code

leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits

- Maturity period is five years or less 5% Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB301
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments

B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions

C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games

and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks

D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange

securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering

Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25%

Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3%

Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3%

Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121

Tax on International Carriers WB130

 07
01/
18
EN
(MM/DD/YYYY)

ts and Taxes Withheld

PAYMENTS Tax Withheld for the
Quarter
Total
545,600.00 4,871.43 15-Sep
545,600.00 4,871.43 17-Sep
1,161,400.00 10,369.64 17-Sep
592,100.00 5,286.61 19-Sep
566,100.00 5,054.46 22-Sep ADJUSTMENT
1,254,100.00 11,197.32 20-Sep
1,229,000.00 10,973.21 ADJUSTMENT
826,600.00 7,380.36 22-Sep
1,241,500.00 11,084.82 24-Sep
1,200,500.00 10,718.75 23-Sep
810,600.00 7,237.50 23-Sep

9,973,100.00 89,045.53

owledge and belief, is true and correct, pursuant to

e give our consent to the processing of our
ent
Date of
Expiry

gent
Date of
Expiry

Withholding Tax ATC

Individual Corporation

WI152

WI153

WI156 WC156

mporters, shipping WI159

WI640 WC640

WI157 WC157
l/resident supplier WI158 WC158

l/resident supplier WI160 WC160

tions paid/granted to

eting agents and sub-

WI515

regardless of amount WI516

tions paid/ granted

WC515

WC516

WI530

WI535 WC535

WI540 WC540

WI610 WC610

tral ng Pilipinas
WI630 WC630

WI632 WC632
ners/suppliers under

WI632 WC632
WI650 WC650

WI651 WC651

hether paid directly to

ential and General

ceeds 200 kwh as

WI660 WC660
hether paid directly to

Residential customers

WI661 WC661
hether paid directly to

ential and General

ceeds 200 kwh as

WI662 WC662
hether paid directly to

Residential customers

classified by other

WI663 WC663
local and national

uridical persons for

WI680 WC680
REIT) WC690

WI710 WC710

WI720 WC720

WI555 WC555

WI556 WC556

WI557 WC557

WI558 WC558

holding of Business Tax by Government or Private

ndividual & Corporate)

vernment Withholding WB080

vate Withholding WB082

ege to claim input tax WV012

vilege to claim input WV022

Government Payor Only

ming Quasi-Banking

activities as well as Income

s of instrument from

5% WB108

1% WB109

5% WB110

WB140

lubs, videoke bars, karaoke bars, WB150

similar establishments

WB160

WB170

WB180

rough Local Stock exchange WB200

secondary public offering

4% WB201

2% WB202

1% WB203
 BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Creditable Tax
2307
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 9/15/2019
Withheld at Source
(MM/DD/YYYY) To 9/30/2019

Part I – Payee Information

2 Taxpayer Identification Number (TIN) 414 - 212 - 895 - 0
3 Payee’s Name: S-SO CORPORATION
Part II – Payor Information
6 Taxpayer Identification Number (TIN) 932 - 969 - 540 -

7 Payor’s Name: DONGCHIE GASOLINE STATION

8 Registered Address ST. IRENE, PROSPERIDAD, AGUSAN DEL SUR
Part III – Details of Monthly Income Payments and Taxes Withheld
Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS
Withholding Tax AT
C 1st Month of the 2nd Month of the 3rd Month of the Total
Quarter Quarter Quarter
Income payment made by top withholding agents WI158 545,600.00
to their local/resident supplier
545,600.00
1,161,400.00
592,100.00
566,100.00
1,254,100.00
1,229,000.00
826,600.00
1,241,500.00
1,200,500.00
810,600.00

Total 9,973,100.00
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the proce
 REYNALD R PADILLA-Proprietor
Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent
Tax Agent Accreditation No./ Attorney’s
(Indicate Title/Designation and TIN)
Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
CONFORME:

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

Tax Agent Accreditation No./ Attorney’s
(Indicate Title/Designation and TIN)
Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax
Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners

If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000

If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000

Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies

If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping

If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services

Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and

lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods

If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax

If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and

Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services

lyricists, composers, emcees other than those covered by other rates of withholding tax

If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier

If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax

Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier

If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax

If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to

Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-

If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies

If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M

All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount

productions Commissions, rebates, discounts and other similar considerations paid/ granted

If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents

If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies

All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000

productions If gross income exceeds P 720,000

If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors

If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors

Management and technical consultants Tolling fees paid to refineries

If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess

If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year

Management and technical consultants Income payments on purchases of minerals, mineral products and quarry

If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders

If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas

Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
 If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under

If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076

Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with

If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO

If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with

Insurance agents and insurance adjusters terminated contracts as classified by MERALCO

If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to

If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General

Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as

If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO

If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to

Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers

If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by

If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO

Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to

If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General

If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as

Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)

If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to

If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers

Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other

property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)

used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national

or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
WI100 WC100
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for

corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign

Income payments to certain contractors WI120 WC120 contributions to political parties and candidates

Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT)

Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the

commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012

service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar

and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50%

If gross income for the current year did not exceed P 3M WI139 3%

If gross income is more than P 3M or VAT Registered regardless of amount WI140 5%

Gross commissions or service fees of customs, insurance, stock, immigration and 6%

commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Gove
Payor (Individual & Corporate)
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers

and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding

If gross income for the current year did not exceed P 720,000 WC139 Agent

If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding

Professional fees paid to medical practitioners (includes doctors of medicine, Agent

doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax

Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)

If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input

If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)

Professional fees paid to medical practitioners (includes doctors of medicine

doctors of veterinary science & dentists) by hospitals & clinics or paid directly by

Health Maintenance Organizations (HMOs) and/or similar establishments

If gross income for the current year did not exceed P 720,000 WC151

If gross income exceeds P 720,000 WC150

 C Money Payments Subject to Withholding of Business Tax by Government Payor Only

Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking

Franchise Tax on Gas and Utilities WB040 Functions

Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income

not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from

Tax on Life Insurance Premiums WB070 which such receipt are derived

Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less

Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years

A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code

leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits

- Maturity period is five years or less 5% Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB301
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments

B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions

C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games

and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks

D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange

securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering

Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25%

Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3%

Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3%

Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121

Tax on International Carriers WB130

 07
01/
18
EN
(MM/DD/YYYY)

ts and Taxes Withheld

PAYMENTS Tax Withheld for the
Quarter
Total
545,600.00 4,871.43 15-Sep
545,600.00 4,871.43 17-Sep
1,161,400.00 10,369.64 17-Sep
592,100.00 5,286.61 19-Sep
566,100.00 5,054.46 22-Sep ADJUSTMENT
1,254,100.00 11,197.32 20-Sep
1,229,000.00 10,973.21 ADJUSTMENT
826,600.00 7,380.36 22-Sep
1,241,500.00 11,084.82 24-Sep
1,200,500.00 10,718.75 23-Sep
810,600.00 7,237.50 23-Sep

9,973,100.00 89,045.53

owledge and belief, is true and correct, pursuant to

e give our consent to the processing of our
ent
Date of
Expiry

gent
Date of
Expiry

Withholding Tax ATC

Individual Corporation

WI152

WI153

WI156 WC156

mporters, shipping WI159

WI640 WC640

WI157 WC157
l/resident supplier WI158 WC158

l/resident supplier WI160 WC160

tions paid/granted to

eting agents and sub-

WI515

regardless of amount WI516

tions paid/ granted

WC515

WC516

WI530

WI535 WC535

WI540 WC540

WI610 WC610

tral ng Pilipinas
WI630 WC630

WI632 WC632
ners/suppliers under

WI632 WC632
WI650 WC650

WI651 WC651

hether paid directly to

ential and General

ceeds 200 kwh as

WI660 WC660
hether paid directly to

Residential customers

WI661 WC661
hether paid directly to

ential and General

ceeds 200 kwh as

WI662 WC662
hether paid directly to

Residential customers

classified by other

WI663 WC663
local and national

uridical persons for

WI680 WC680
REIT) WC690

WI710 WC710

WI720 WC720

WI555 WC555

WI556 WC556

WI557 WC557

WI558 WC558

holding of Business Tax by Government or Private

ndividual & Corporate)

vernment Withholding WB080

vate Withholding WB082

ege to claim input tax WV012

vilege to claim input WV022

Government Payor Only

ming Quasi-Banking

activities as well as Income

s of instrument from

5% WB108

1% WB109

5% WB110

WB140

lubs, videoke bars, karaoke bars, WB150

similar establishments

WB160

WB170

WB180

rough Local Stock exchange WB200

secondary public offering

4% WB201

2% WB202

1% WB203
 BCS/
Item:
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)

of the Philippines Department of Finance

Bureau of Internal Revenue
For BIR
Use Only
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the Period From 8/1/2019 (MM/DD/YYYY) To 8/31/2019
Part I – Payee Information
2 Taxpayer Identification Number (TIN) - 158 - 545 -
439 0
3 Payee’s Name: VEPCO GROUP DISTRIBUTION CORP.
4 Registered Address 61-A, OSMEÑA ST, BRGY 24, CAGAYAN DE ORO CITY
4A ZIP Code
5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 932 - 969 - 540 -
7 Payor’s Name: DONGCHIE GASOLINE STATION
8 Registered Address ST. IRENE, PROSPERIDAD, AGUSAN DEL SUR
8A ZIP Code

Part III – Details of Monthly Income Payments and Taxes Withheld

Income Payments Subject to Expanded AMOUNT OF INCOME PAYMENTS
Withholding Tax AT 1st Month of the 2nd Month of the 3rd Month of the Total
C Quarter Quarter Quarter
Income payment made by top withholding agents WI158
to their local/resident supplier
Total
Money Payments Subject to Withholding of
Business Tax (Government & Private)

Total
We declare under the penalties of perjury that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and
the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Further, we give our consent to the proce
information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for legitimate and lawful purposes.

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
CONFORME:
YY)

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Title/Designation and TIN)
Tax Agent Accreditation No./ Attorney’s Date of Issue Date of
Roll No. (if applicable) (MM/DD/YYYY Expiry
) (MM/DD/YY
YY)

SCHEDULES OF ALPHANUMERIC TAX CODES

A Income Payments subject to Expanded Withholding Tax ATC A Income Payments subject to Expanded Withholding Tax
Individual Corporation
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies
If gross income for the current year did not exceed P 720,000 WC010 Additional income payments to government personnel from importers, shipping
If gross income exceeds P 720,000 WC011 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supplier
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supplier
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amount WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of amount
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amount WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000
productions If gross income exceeds P 720,000
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors
 If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors
Management and technical consultants Tolling fees paid to refineries
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
If gross income is more than P 3M or VAT Registered regardless of amount WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulders
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipinas
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under
If gross income is more than P 3M or VAT Registered regardless of amount WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI071 the customers or applied against customer’s billings of Residential and General
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid directly to
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential customers
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amount WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and General
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh as
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid directly to
If gross income is more than P 3M or VAT Registered regardless of amount WI091 the customers or applied against customer’s billings of Non-Residential customers
Rentals: On gross rental or lease for the continued use or possession of personal whose monthly electricity consumption exceeds 200 kwh as classified by other
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
used in business which the payor or obligor has not taken title or is not taking title, Income payments made by political parties and candidates of local and national
or in which has no equity; poles, satellites, transmission facilities and billboards WI100 WC100 elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and WI110 WC110 expenditures, and income payments made by individuals or juridical persons for
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT)
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50%
If gross income for the current year did not exceed P 3M WI139 3%
If gross income is more than P 3M or VAT Registered regardless of amount WI140 5%
Gross commissions or service fees of customs, insurance, stock, immigration and 6%
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Gove
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government Withholding
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim input tax
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
If gross income is more than P 3M or VAT Registered regardless of amount WI150 tax credit) (creditable)
Professional fees paid to medical practitioners (includes doctors of medicine
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by
Health Maintenance Organizations (HMOs) and/or similar establishments
If gross income for the current year did not exceed P 720,000 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do WB050 A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions
C. On royalties, rentals of property, real or personal, profits from exchange WB103 Tax on Professional basketball games
and all other items treated as gross income under the Code 7% Tax on jai-alai and race tracks
D. On net trading gains within the taxable year on foreign currency, debt WB104 Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange
securities, derivatives and other similar financial instruments 7% Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25%
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3%
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3%
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130
 23
07
01/
18
EN
CS
(MM/DD/YYYY)

ts and Taxes Withheld

PAYMENTS Tax Withheld for the
Total Quarter
owledge and belief, is true and correct, pursuant to
e give our consent to the processing of our

ent

Date of
Expiry
(MM/DD/YY
YY)

gent

Date of
Expiry
(MM/DD/YY
YY)

Withholding Tax ATC

Individual Corporation
WI152
WI153
WI156 WC156
mporters, shipping WI159

WI640 WC640

WI157 WC157
l/resident supplier WI158 WC158

l/resident supplier WI160 WC160

tions paid/granted to
eting agents and sub-

WI515
regardless of amount WI516
tions paid/ granted

WC515
WC516
WI530
 WI535 WC535
WI540 WC540
WI610 WC610

tral ng Pilipinas WI630 WC630

ners/suppliers under
WI632 WC632
WI650 WC650

WI651 WC651

hether paid directly to

ential and General
ceeds 200 kwh as
WI660 WC660
hether paid directly to
Residential customers
WI661 WC661
hether paid directly to
ential and General
ceeds 200 kwh as
WI662 WC662
hether paid directly to
Residential customers
classified by other
WI663 WC663
local and national

uridical persons for

WI680 WC680
REIT) WC690
WI710 WC710

WI720 WC720
WI555 WC555
WI556 WC556
WI557 WC557
WI558 WC558
holding of Business Tax by Government or Private
ndividual & Corporate)
vernment Withholding WB080

vate Withholding WB082

ege to claim input tax WV012

vilege to claim input WV022

Government Payor Only

ming Quasi-Banking

activities as well as Income

s of instrument from

5% WB108
1% WB109
5% WB110
WB140
lubs, videoke bars, karaoke bars, WB150
similar establishments
WB160
WB170
WB180
rough Local Stock exchange WB200
secondary public offering
4% WB201
2% WB202
1% WB203