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Bureau > Expanded Withholding Tax > Flashcards

Expanded Withholding Tax Flashcards

1
Q

%EWT
Professional fees, talent fees, etc. for services rendered by individuals

Individuals engaged in the practice of profession or
callings like Lawyers, CPAs, Engineers, Real Estate
service practitioners and all other professionals
who have passed licensure examinations regulated
by the PRC, Supreme Court, etc

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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2
Q

%EWT
Professional entertainers, such as, but not limited to,
actors and actresses, singers lyricist, composers
and emcees

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount
5% if P3,000,000 or less
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3
Q

%EWT
Professional athletes, including basketball
player, pelotaris and jockeys

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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4
Q

%EWT
All directors and producers involved in
movies, stage, radio, television and
musical productions

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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5
Q

%EWT

Insurance agents and Insurance adjusters

A 
10% if the gross income 
for the current year 
EXCEEDS P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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6
Q

%EWT

Management and technical consultants

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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7
Q

%EWT

Bookkeeping agents and agencies

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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8
Q

%EWT

Other recipients of talent fees

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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9
Q

%EWT
Fees of directors who are not employees
of the company paying such fees, whose
duties are confined to attendance at and
participation in the meetings of the board
of directors

A 
10% if the gross income 
for the current year 
exceeds P3,000,000 or 
VAT registered 
regardless of the amount

5% if P3,000,000 or less

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10
Q

%EWT
Professional fees, talent fees, etc. for
services of taxable JUDICIAL persons

A

15% if the gross
income for the current
year exceeds
P720,000.00

10% if P720,000 or
less

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11
Q

%EWT
Rentals
• Real properties
• Personal properties used in business in
excess of P10,000 annually except RA
8556 (Financial Company Act of 1998)
• Poles, satellites and transmission facilities
• Billboards
• Cinematographic film rental & other payments

A

5%

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12
Q 
%EWT
Income payments to certain contractors:
• General engineering contractors
• General building contractors
• Specialty contractors
• Other contractors
A

2%

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13
Q

%EWT
Income distribution to the beneficiaries
of estate and trusts

A

15%

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14
Q

%EWT
Gross commission of customs, insurance, stock,
immigration and commercial brokers and fees of
agents of professional entertainers and real estate
service practitioner who failed or did not take up
licensure examination given by and not registered
with the Real Estate Service under PRC

A

10% if the gross income
for current year EXCEEDS
3M or VAT registered
regardless of the amount

5% if 3M or less

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15
Q

%EWT
Payment by the general professional
partnership (GPP) to its partners - (For Individual Payee)

A
  • 5% if 3M or less
  • 10% if above 3M or VAT
    registered
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16
Q

%EWT
Payment by the general professional
partnership (GPP) to its partners - (For Non-individual Payee)

A
  • 15% if the gross income
    for the current year exceeds
    P720,000.00
  • 10% if P720,000 or less
17
Q 
%EWT
Payments to medical/dental/veterinary 
services thru hospitals/clinics/health 
maintenance organizations, including 
direct payments to service providers - (For Individual Payee)
A
  • 5% if 3M or less
  • 10% if above 3M or VAT
    registered
18
Q 
%EWT
Payments to medical/dental/veterinary 
services thru hospitals/clinics/health 
maintenance organizations, including 
direct payments to service providers - (For Non-individual Payee)
A
  • 15% if the gross income
    for the current year exceeds
    P720,000.00
  • 10% if P720,000 or less
19
Q

%EWT
Gross selling price or total amount of consideration
or its equivalent paid to the seller/owner for the
sale, exchange or transfer of real property classified
as ordinary asset:
1. Seller/transferor is ____ from CWT in
accordance with Sec. 2.57.5 of RR 2-98

A

EXEMPT

20
Q

%EWT
Gross selling price or total amount of consideration
or its equivalent paid to the seller/owner for the
sale, exchange or transfer of real property classified
as ordinary asset:

With a selling price of P500,000 or less

A

1.5%

21
Q

%EWT
Gross selling price or total amount of consideration
or its equivalent paid to the seller/owner for the
sale, exchange or transfer of real property classified
as ordinary asset:

With a selling price of more than P500,000 but
not more than P2,000,000

A

3.0%

22
Q

%EWT
Gross selling price or total amount of consideration
or its equivalent paid to the seller/owner for the
sale, exchange or transfer of real property classified
as ordinary asset:
With a selling price of more than P2,000,000

A

5%

23
Q

%EWT
Gross selling price or total amount of consideration
or its equivalent paid to the seller/owner for the
sale, exchange or transfer of real property classified
as ordinary asset:

Seller/transferor is not habitually engaged in the
real estate business

A

6%

24
Q

%EWT
Certain income payments made
by credit card companies

A

.05%
or

1% on one-half of the
gross amount paid

25
Q

%EWT
Income payments made by TWAs & GOVERNMENT to their
local/resident suppliers of goods and
services other than those covered by other
rates of withholding tax

• Supplier of goods

A

1%

26
Q

%EWT
Income payments made by TWAs & GOVERNMENT to their
local/resident suppliers of goods and
services other than those covered by other
rates of withholding tax

• Supplier of services

A

2%

27
Q 
%EWT
Commissions, rebates, discounts 
and other similar considerations 
paid/granted to independent and 
exclusive distributors, 
medical/technical and sale 
representative and marketing 
agents and sub-agents of multi-level marketing companies

(For Individual Payer)

A
  • 5% if 3M or less
  • 10% if above 3M or VAT
    registered
28
Q 
%EWT
Commissions, rebates, discounts 
and other similar considerations 
paid/granted to independent and 
exclusive distributors, 
medical/technical and sale 
representative and marketing 
agents and sub-agents of multi-level marketing companies

(For Non-Individual Payer)

A
  • 15% if the gross income for
    the current year exceeds
    P720,000.00
  • 10% if P720,000 or less
29
Q

%EWT

Tolling fees paid to refineries

A

5%

30
Q

%EWT
Payments made by pre-need
companies to funeral parlors

A

1%

31
Q

%EWT
Gross payments to embalmers by funeral
companies

A

1%

32
Q

%EWT
Income payments on purchases of minerals,
mineral products and quarry resources as defined
in section 151 of the NIRC
• Income payments on purchases of gold by BSP
from gold miners/suppliers under PD 1899, as
amended by RA 7076

A

5%

33
Q 
%EWT
MERALCO Refund arising from Supreme 
Court case G.R. No. 14814 of April 9, 2003 
to customers under phase 4 as approved 
by the ERC

• Customers with active contracts

A

15%

34
Q 
%EWT
MERALCO Refund arising from Supreme 
Court case G.R. No. 14814 of April 9, 2003 
to customers under phase 4 as approved 
by the ERC

• Customers with terminated contracts

A

15%

35
Q

%EWT
Political parties - Income payments made by political
parties and candidates of local and national elections of
all their purchase of goods and services as juridical
persons for their purchases of goods and services
intended to be given as campaign contribution to
political parties and candidates

A

5%

36
Q

%EWT
Interest income derived from any other debt instrument
not within the coverage of “deposit substitute” and RR 14-
2012 unless otherwise provided by law or regulations

A

15%

37
Q

%EWT
Income payments received by Real Estate Investment
Trust (REIT)

A

1%

38
Q

%EWT

ncome payments on locally produced raw sugar

A

1%

Bureau (24 decks)

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