Income Payment made by top withholding agents to their local/resident suppliers of goods other than those covered by other rates of withholding tax Income Payment made by NGAs, LGU, & etc to its local/resident suppliers of services other than those covered by other rates of withholding tax Income Payment made by NGAs, LGU, & etc to its local/resident suppliers of goods other than those covered by other rates of withholding tax Income payments made by credit card companiesĪdditional Income Payments to govt personnel from importers, shipping and airline companies or their agents for overtime services Payment by the General Professional Partnership (GPPs) to its partners Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentist) by hospitals & clinics or paid directly by HMO and/or other semilar establishments real estate consultants, real estate appraisers and real estate brokers Gross Commission of service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs)(i.e. Income distribution to the beneficiaries of estate and trusts Rentals Oon gross rental or lease for the continued use or possession of personal property in excess of P10,000 annually and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity poles, satellites, transmission facilities and billboardsĬinemathographic film rentals and other payments to resident indivduals and corporate cinematographic film owners, lessors and distributors Professional athletes including basketball players, pelotaris and jockeysĪll directors and producers involved in movies, stage, television and musical productionsīusiness and Bookkeeping agents and agenciesįees of Director who are not employees of the company if gross income is more than 3M or VAT registered regardless of amount Professional entertainer such as, but not limited to actors and actresses, singers, lyricist, composers, emcees if gross income for the current year did not exceed P720,000 if gross income is more than 3M or VAT registered regardlessof amount if the gross income for the current year did not exceed P3M Professional fees (Lawyers, CPA's, Engineers, etc.) □The Withholding of Creditable Tax at Source or simply called Expanded Withholding Tax is a tax imposed and prescribed on the items of income payable to natural or juridical persons, residing in the Philippines, by a payor-corporation/person which shall be credited against the income tax liability of the taxpayer for the taxable year.
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