Republic of the Philippines

For BIR BCS/ Department of Finance

Use Item: Bureau of Internal Revenue
Only
BIR Form No.

2307
January 2018
Certificate of Creditable Tax
Withheld at Source
(ENCS) 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".
1 For the
Period From (MM/DD/YYYY) To (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number
(TIN) - - -
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

4 Registered Address 4A ZIP Code

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 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 ATC 1st Month of the 2nd Month of the 3rd Month of the
Total Quarter
Quarter Quarter Quarter

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 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.

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 Expiry
Attorney’s Roll No. (if (MM/DD/YYYY) (MM/DD/YYYY)
applicable)
CONFORME:

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 Expiry
Attorney’s Roll No. (if applicable) (MM/DD/YYYY) (MM/DD/YYYY)
*NOTE: The BIR Data Privacy is in the BIR website
(www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax A Income Payments subject to Expanded Withholding Tax
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 WI01 If gross income for the current year did not exceed P WI15
If gross income is more than P 3M or VAT Registered regardless of amount 0 720,000 If gross income exceeds P 720,000 2
Professional (Lawyers, CPAs, Engineers, etc.) WI01 Income payments made by credit card companies WI156
WI15 WC156
If gross income for the current year did not exceed P WC01 Additional income payments to government personnel from importers, shipping
WI159
720,000 If gross income exceeds P 720,000 0 and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, WC01 Income payments made by the government and government-owned and
singers, lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of WI640 WC640
If gross income for the current year did not exceed P 3M WI02 goods other than those covered by other rates of withholding
If gross income is more than P 3M or VAT Registered regardless of amount 0 Income payments made by the government and government-
Professional entertainers such as, but not limited to actors and actresses, WI02 owned and controlled corporations (GOCCs) to its local/resident WI157 WC157
singers, lyricists, composers, emcees suppliers of services
If gross income for the current year did not exceed P 720,000 WC02 Income payment made by top withholding agents to their local/resident supplier
0 WI158 WC158
If gross income exceeds P 720,000 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and WC02 Income payment made by top withholding agents to their local/resident supplier
WI03 WI160 WC160
jockeys If gross income for the current year did not of services other than those covered by other rates of withholding tax
exceed P 3M 0 Commissions, rebates, discounts and other similar considerations
Professional athletes including basketball players, pelotaris and WI03 paid/granted to independent and/or exclusive sales representatives and
jockeys If gross income for the current year did not WC03 marketing agents and sub- agents of companies, including multi-level
exceed P 720,000 0 marketing companies WI51
All directors and producers involved in movies, stage, radio, television and WC03 If gross income for the current year did not exceed P 3M 5
musical productions Commissions, rebates, discounts and other similar considerations WI51
If gross income for the current year did not exceed P 3M WI04 paid/ granted to independent and/or exclusive sales representatives
If gross income is more than P 3M or VAT Registered regardless of amount 0 and marketing agents and sub-agents of companies, including
All directors and producers involved in movies, stage, radio, television and WI04 multi-level marketing companies WC51
musical productions If gross income for the current year did not exceed P 720,000 5
If gross income for the current year did not exceed P 720,000 WC04 Gross payments to embalmers by funeral parlors WI530 WC51
If gross income exceeds P 720,000 0 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants WC04 Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI05 Income payments made to suppliers of agricultural products in excess
0 WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amount of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants WI05 Income payments on purchases of minerals, mineral products and
If gross income for the current year did not exceed P WC05 quarry such as but not limited to silver, gold, marble, granite, WI630 WC630
720,000 If gross income exceeds P 720,000 0 gravel, sand, boulders
Business and bookkeeping agents and agencies WC05 Income payments on purchases of minerals, mineral products and
If gross income for the current year did not exceed P 3M WI06 quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amount 0 miners/suppliers under
Business and bookkeeping agents and agencies WI06 On gross amount of refund given by MERALCO to customers with
WC06 WI650 WC650
If gross income for the current year did not exceed P active contracts as classified by MERALCO
720,000 If gross income exceeds P 720,000 0 On gross amount of refund given by MERALCO to customers with
WC06 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 WI07 On gross amount of interest on the refund of meter deposit whether
If gross income is more than P 3M or VAT Registered regardless of amount 0 paid directly to the customers or applied against customer’s billings of
WI07 WI660 WC660
Insurance agents and insurance adjusters Residential and General Service customers whose monthly electricity
If gross income for the current year did not exceed P WC07 consumption exceeds 200 kwh as
720,000 If gross income exceeds P 720,000 0 On gross amount of interest on the refund of meter deposit whether
Other recipients of talent fees WC07 paid directly to the customers or applied against customer’s billings of
WI08 WI661 WC661
If gross income for the current year did not exceed P 3M Non- Residential customers whose monthly electricity consumption
If gross income is more than P 3M or VAT Registered regardless of amount 0 exceeds 200 kwh as classified by
Other recipients of talent fees WI08 On gross amount of interest on the refund of meter deposit whether
If gross income for the current year did not exceed P WC08 paid directly to the customers or applied against customer’s billings of
0 WI662 WC662
720,000 If gross income exceeds P 720,000 Residential and General Service customers whose monthly electricity
Fees of directors who are not employees of the company WC08 consumption exceeds 200 kwh as
If gross income for the current year did not exceed P 3M WI09 On gross amount of interest on the refund of meter deposit whether
If gross income is more than P 3M or VAT Registered regardless of amount 0 paid directly to the customers or applied against customer’s billings of
WI09 WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of Non-Residential customers whose monthly electricity consumption
personal property in excess of Ten thousand pesos (P 10,000) annually WI100 WC100 exceeds 200 kwh as classified by other
and real property used in business which the payor or obligor has not Income payments made by political parties and candidates of local
taken title or is not taking title, and national elections on all their purchases of goods and services
Cinematographic film rentals and other payments to resident individuals and related to campaign expenditures, and income payments made by WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors individuals or juridical persons for their purchases of goods and
Income payments to certain contractors WI120 WC120 services intended to be given as campaign
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, Interest income derived from any other debt instruments not within the
WI710 WC710
immigration and commercial brokers, fees of agents of professional coverage of deposit substitutes and Revenue Regulations No. 14-2012
entertainers and real estate service Practitioners (RESPs), (i.e. real Income payments on locally produced raw sugar WI720 WC720
estate consultants, real estate appraisers and real estate brokers) Sale of Real Property (Ordinary Asset) WI555 WC555
If gross income for the current year did not exceed P 3M WI13 WI55 WC55
If gross income is more than P 3M or VAT Registered regardless of amount 9 1.50% 6 6
Gross commissions or service fees of customs, insurance, stock, WI14 3% WI55 WC55
immigration and commercial brokers, fees of agents of professional 5%
B Money Payments Subject to Withholding of Business Tax by Government or Private
entertainers and real estate service Practitioners (RESPs), (i.e. real Payor (Individual & Corporate)
estate consultants, real estate appraisers and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government
WC13 WB08
If gross income for the current year did not exceed P 720,000 Withholding
0
If gross income exceeds P 720,000 9 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholding
WB08
Professional fees paid to medical practitioners (includes doctors of WC14 Agent
2
medicine, doctors of veterinary science & dentists) by hospitals & VAT Withholding on Purchases of Goods (with waiver of privilege to claim input
WV01
clinics or paid directly by Health Maintenance Organizations (HMOs) tax
2
and/or similar establishments WI15 VAT Withholding on Purchases of Services (with waiver of privilege to claim input
1 WV02
If gross income for the current year did not exceed P 3M tax credit) (creditable)
2
Professional fees paid to medical practitioners (includes doctors of WI15
medicine doctors of veterinary science & dentists) by hospitals &
clinics or paid directly by Health Maintenance Organizations (HMOs)
and/or similar establishments WC15
If gross income for the current year did not exceed P 720,000 1
WC15
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 A. On interest, commissions and discounts from lending activities as well
not exceed P10M & who are not VAT-registered taxpayers WB050 as Income from financial leasing, on the basis of the remaining maturities
Tax on Life Insurance Premiums WB070 of instrument from
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 which such receipt are derived WB10
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is five years or less 5% 8
A.On interest, commissions and discounts from lending activities as well as income from - Maturity period is more than five years 1% WB10
financial leasing, on the basis of the remaining maturities of instrument from which Tax on Cockpits WB140
9
such receipt are derived WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bars,
WB150
- Maturity period is five years or less 5% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
- Maturity period is more than five years 1% WB102 Tax on Boxing exhibitions WB160
B.On dividends and equity shares and net income of subsidiaries 0% Tax on Professional basketball games WB170
WB103 Tax on jai-alai and race tracks WB180
C.On royalties, rentals of property, real or personal, profits from exchange
and all other items treated as gross income under the Code 7% Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
D. On net trading gains within the taxable year on foreign currency, debt
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% 4% WB20
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% 2% 1
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% 1% WB20
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 2
Tax on International Carriers WB130