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GOVERNMENT MONEY PAYMENTS CHART ANNEX A
EXP CODE
03 04
INCOME/EXPENSE PAYMENTS
Communication Services (PLDT,Smart, etc.,) Repairs & Maintenance of Government Facilities
GOODS
EWT
SERVICES
BIR FORM
1601-E MAINTENANCE AND OPERATING EXPENSES SERVICES 2%
Repairs & Maintenance of Government Vehicles
06
07 08
08
11 14
17 23 24
27 29
Transportation Services (Freight: Goods/Mdse) Domestic-air, sea & land International-air , sea & land (Zero rated) Transport of engers Domestic-air, sea & land International-air , sea & land (Zero rated) Transport of Cargoes-Air, sea & land Supplies &Materials including Equipment RENT (See Note No. 2) Real Property Cinematographic Films Personal Property Payment for lease or use of Property or property rights to non-residents Services rendered to local Insurance companies with respect to reinsurance s payable to non residents Other Services rendered in the Phil. By non residents AWARDS MANILA WATER CO., INC., (MWCI) Effective 8-1-06 MAYNILAD WATER SERVICE INC., (MWSI) POWER (MERALCO) OTHER WATER UTILITIES PAYMENT TO COOPERATIVES WITH BIR ISSUED EXEMPTION CERTIFICATE WITHOUT BIR ISSUED EXEMPTION CERTIFICATE WITH BIR ISSUED EXEMPTION CERTIFICATE WITHOUT BIR ISSUED EXEMPTION CERTIFICATE TRAINING & SEMINAR PURCHASE OF GASOLINE & OTHER PETROLEUM PRODUCTS SERVICES BY GASOLINE STATION INSURANCE NON LIFE LIFE LIBRARY BOOKS & MATERIALS OTHER SERVICES( Security, Janitorial, Maintenance of Aircon, Computers, Elevators, etc., Professional Service Rendered by GPP Professional fee paid to Juridical Person Service rendered in Practice of Profession/ Income Payment to Partners of GPP/ Service rendered by actors/actresses, talents,singers,emcees, prof athletes, radio & televisionbrodcaster,& choreographer, musical, radio, movie & stage director PURCHASE OF OTHER GOODS PURCHASE OF AGRICULTURAL,MARINE FOOD PRODUCTS IN THEIR ORIGINAL STATE Services rendered by customs , real estate, stock, immigration & commercial brokers
34
PURCHASE OF LAND
34
LAND IMPROVEMENTS OUTLAY
35
36 36
Buildings & Improvements Outlay Straight Contract(Labor & Materials) Separate Invoice/Billing for Materials Separate Invoice/Billing for Labor Furniture , Fixtures, Equipment & Books Outlay Information Technology (IT) Equipment Outlay
39
Lum sum for Capital Outlay INCOME & EXPENSE PAYMENTS Franchise Tax on radio, & TV broadcasting Companies whose annual gross receipts do not exceed P 10 M & who are not VAT ed Tax on Overseas Dispatch, Message or Conversation from the Philippines Business tax on agents of foreign insurance Co. Insurance agents Business tax on agents of foreign insurance Co. Owner of the property Tax on Cockpits Tax on Cabaret, night & day clubs Tax on boxing exhibitions Tax on Professional Basketball Games Tax on Jai Alai and Race tracks Tax on sale, barter or exchange of stocks listed and traded through Local Stock Exchange Tax on shares of stocks sold or exchanged through initial and secondary public offering Not over 25% Over 25% but not exceeding 33 1/3% Over 33 1/3%
TOTAL %
3%
7% OR 5%
2% 1%
5% 5%
3% 3%
7% OR 5% 6% OR 4%
2% 1%
5% 5%
3% 3%
7% OR 5% 6% OR 4%
SERVICES SERVICES SERVICES GOODS GOODS
2% 2% 2% 2% 1% 1%
5% NONE 5% NONE 5% 5%
3% 3% 3% 3% NONE 3%
7% OR 5% 2% OR 3% 7% OR 5% 2% OR 3% 6% 6% OR 4%
SERVICES SERVICES SERVICES
5% 5% 5%
5% 5% 5%
3% 3% 3%
SERVICES
NONE
12%
NONE
12%
SERVICES SERVICES SERVICES SERVICES
NONE NONE NONE 2% 2% 2% 2%
12% 12% NONE 5% 5% 5% 5%
NONE NONE NONE NONE NONE NONE 2%
12% 12% 20% 7% 7% 7% 7% OR 4%
SERVICES SERVICES GOODS GOODS SERVICES GOODS SERVICES
NONE 2% NONE 1% 2% 1% 2%
NONE NONE NONE NONE 5% 5% 5%
NONE 5% NONE 5% 3% 3% 3%
6% 7% OR 5% 6% OR 4% 7% OR 5%
SERVICES SERVICES GOODS
2% 2% 1%
5% NONE 5%
3% 5% 3%
7% OR 5% 2% OR 7% 6% OR 4%
2% NONE 10%
5% 5% 5%
3% 3% 3%
7% or 5% 5% OR 3% 15% or 13%
SERVICES
10% If gross income does not exceed P 720,000, otherwise 15%
5%
3%
15% /20% OR 13% /18%
GOODS
1%
5%
3%
6% OR 4%
1%
NONE
NONE
1%
5%
3%
15% or 13%
1.5, 3%, 5% OR 6%
5%
3%
GOODS SERVICES
1% 2%
5% 5%
3% 3%
6.5% , 8%,10%,11% OR 4.5%, 6%, 9% 6% OR 4% 7% OR 5%
SERVICES GOODS SERVICES GOODS GOODS SERVICES
2% 1% 2% 1% 1% 2% 2%
5% 5% 5% 5% 5% 5% 5%
3% 3% 3% 3% 3% 3% 3%
7% OR 5% 6% OR 4% 7% OR 5% 6% OR 4% 6% OR 4% 7% OR 5% 7% OR 5%
SERVICES
2%
5%
3%
7% OR 5%
2%
5%
3%
7% OR 5%
2%
5%
3%
7% OR 5%
2%
5%
3%
7% OR 5%
2% 2% 2% 2% 2%
NONE NONE NONE NONE NONE
18% 18% 10% 15% 30%
2%
NONE
1/2 of 1%
2% OR 20% 2% OR 20% 2% OR 12% 2% OR 17% 2% OR 32% 2% OR 2 1/2 OF 1%
SERVICES SERVICES SERVICES
2% 2% 2%
NONE NONE NONE
4% 2% 1%
2% OR 6% 2% OR 4% 2% OR 3%
SERVICES SERVICES
2% 2%
NONE NONE
5% 1%
2% OR 7% 2% or 3%
NONE
NONE
0%
0%
2%
NONE
7%
2% OR 9%
NONE
NONE
7%
7%
2% 2% NONE
NONE NONE NONE
5% 1% 5%
7% 3% 5%
SERVICES GOODS
06
GMP FINAL TAX NON VAT/ PERCENTAGE BIR FORM TAX 1600 1601-F
5%
SERVICES GOODS
05
FINAL VAT
SERVICES
10 % OR 8% 10 % OR 8% 10 % OR 8%
SERVICES SERVICES
SERVICES SERVICES SERVICES
GOODS SERVICES
SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES
10% CAPITAL OUTLAY
20%
7%
Tax on interest, commission and discounts from lending as well as income from financial leasing on the basis of remaining maturities of instruments from which such receipts are derived Maturity is 5 years or less Maturity is more than 5 years Tax on dividends and equity shares and net income of subsiadiaries Tax on royalties, rentals of property, real or personal, profits, from exchange and all other items treated as gross income under Section 32 of the tax code Tax on net trading gains within the taxable year of foreign currency, debt securities, deivatives, and other similar financial instruments Taxes on interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis of remaining maturities of instrument from which such receipts are derived Maturity is 5 years or less Maturity is more than 5 years All other items treated as gross income under the code
SERVICES
SERVICES SERVICES
EXP CODE
03 04
INCOME/EXPENSE PAYMENTS
Communication Services (PLDT,Smart, etc.,) Repairs & Maintenance of Government Facilities
GOODS
EWT
SERVICES
BIR FORM
1601-E MAINTENANCE AND OPERATING EXPENSES SERVICES 2%
Repairs & Maintenance of Government Vehicles
06
07 08
08
11 14
17 23 24
27 29
Transportation Services (Freight: Goods/Mdse) Domestic-air, sea & land International-air , sea & land (Zero rated) Transport of engers Domestic-air, sea & land International-air , sea & land (Zero rated) Transport of Cargoes-Air, sea & land Supplies &Materials including Equipment RENT (See Note No. 2) Real Property Cinematographic Films Personal Property Payment for lease or use of Property or property rights to non-residents Services rendered to local Insurance companies with respect to reinsurance s payable to non residents Other Services rendered in the Phil. By non residents AWARDS MANILA WATER CO., INC., (MWCI) Effective 8-1-06 MAYNILAD WATER SERVICE INC., (MWSI) POWER (MERALCO) OTHER WATER UTILITIES PAYMENT TO COOPERATIVES WITH BIR ISSUED EXEMPTION CERTIFICATE WITHOUT BIR ISSUED EXEMPTION CERTIFICATE WITH BIR ISSUED EXEMPTION CERTIFICATE WITHOUT BIR ISSUED EXEMPTION CERTIFICATE TRAINING & SEMINAR PURCHASE OF GASOLINE & OTHER PETROLEUM PRODUCTS SERVICES BY GASOLINE STATION INSURANCE NON LIFE LIFE LIBRARY BOOKS & MATERIALS OTHER SERVICES( Security, Janitorial, Maintenance of Aircon, Computers, Elevators, etc., Professional Service Rendered by GPP Professional fee paid to Juridical Person Service rendered in Practice of Profession/ Income Payment to Partners of GPP/ Service rendered by actors/actresses, talents,singers,emcees, prof athletes, radio & televisionbrodcaster,& choreographer, musical, radio, movie & stage director PURCHASE OF OTHER GOODS PURCHASE OF AGRICULTURAL,MARINE FOOD PRODUCTS IN THEIR ORIGINAL STATE Services rendered by customs , real estate, stock, immigration & commercial brokers
34
PURCHASE OF LAND
34
LAND IMPROVEMENTS OUTLAY
35
36 36
Buildings & Improvements Outlay Straight Contract(Labor & Materials) Separate Invoice/Billing for Materials Separate Invoice/Billing for Labor Furniture , Fixtures, Equipment & Books Outlay Information Technology (IT) Equipment Outlay
39
Lum sum for Capital Outlay INCOME & EXPENSE PAYMENTS Franchise Tax on radio, & TV broadcasting Companies whose annual gross receipts do not exceed P 10 M & who are not VAT ed Tax on Overseas Dispatch, Message or Conversation from the Philippines Business tax on agents of foreign insurance Co. Insurance agents Business tax on agents of foreign insurance Co. Owner of the property Tax on Cockpits Tax on Cabaret, night & day clubs Tax on boxing exhibitions Tax on Professional Basketball Games Tax on Jai Alai and Race tracks Tax on sale, barter or exchange of stocks listed and traded through Local Stock Exchange Tax on shares of stocks sold or exchanged through initial and secondary public offering Not over 25% Over 25% but not exceeding 33 1/3% Over 33 1/3%
TOTAL %
3%
7% OR 5%
2% 1%
5% 5%
3% 3%
7% OR 5% 6% OR 4%
2% 1%
5% 5%
3% 3%
7% OR 5% 6% OR 4%
SERVICES SERVICES SERVICES GOODS GOODS
2% 2% 2% 2% 1% 1%
5% NONE 5% NONE 5% 5%
3% 3% 3% 3% NONE 3%
7% OR 5% 2% OR 3% 7% OR 5% 2% OR 3% 6% 6% OR 4%
SERVICES SERVICES SERVICES
5% 5% 5%
5% 5% 5%
3% 3% 3%
SERVICES
NONE
12%
NONE
12%
SERVICES SERVICES SERVICES SERVICES
NONE NONE NONE 2% 2% 2% 2%
12% 12% NONE 5% 5% 5% 5%
NONE NONE NONE NONE NONE NONE 2%
12% 12% 20% 7% 7% 7% 7% OR 4%
SERVICES SERVICES GOODS GOODS SERVICES GOODS SERVICES
NONE 2% NONE 1% 2% 1% 2%
NONE NONE NONE NONE 5% 5% 5%
NONE 5% NONE 5% 3% 3% 3%
6% 7% OR 5% 6% OR 4% 7% OR 5%
SERVICES SERVICES GOODS
2% 2% 1%
5% NONE 5%
3% 5% 3%
7% OR 5% 2% OR 7% 6% OR 4%
2% NONE 10%
5% 5% 5%
3% 3% 3%
7% or 5% 5% OR 3% 15% or 13%
SERVICES
10% If gross income does not exceed P 720,000, otherwise 15%
5%
3%
15% /20% OR 13% /18%
GOODS
1%
5%
3%
6% OR 4%
1%
NONE
NONE
1%
5%
3%
15% or 13%
1.5, 3%, 5% OR 6%
5%
3%
GOODS SERVICES
1% 2%
5% 5%
3% 3%
6.5% , 8%,10%,11% OR 4.5%, 6%, 9% 6% OR 4% 7% OR 5%
SERVICES GOODS SERVICES GOODS GOODS SERVICES
2% 1% 2% 1% 1% 2% 2%
5% 5% 5% 5% 5% 5% 5%
3% 3% 3% 3% 3% 3% 3%
7% OR 5% 6% OR 4% 7% OR 5% 6% OR 4% 6% OR 4% 7% OR 5% 7% OR 5%
SERVICES
2%
5%
3%
7% OR 5%
2%
5%
3%
7% OR 5%
2%
5%
3%
7% OR 5%
2%
5%
3%
7% OR 5%
2% 2% 2% 2% 2%
NONE NONE NONE NONE NONE
18% 18% 10% 15% 30%
2%
NONE
1/2 of 1%
2% OR 20% 2% OR 20% 2% OR 12% 2% OR 17% 2% OR 32% 2% OR 2 1/2 OF 1%
SERVICES SERVICES SERVICES
2% 2% 2%
NONE NONE NONE
4% 2% 1%
2% OR 6% 2% OR 4% 2% OR 3%
SERVICES SERVICES
2% 2%
NONE NONE
5% 1%
2% OR 7% 2% or 3%
NONE
NONE
0%
0%
2%
NONE
7%
2% OR 9%
NONE
NONE
7%
7%
2% 2% NONE
NONE NONE NONE
5% 1% 5%
7% 3% 5%
SERVICES GOODS
06
GMP FINAL TAX NON VAT/ PERCENTAGE BIR FORM TAX 1600 1601-F
5%
SERVICES GOODS
05
FINAL VAT
SERVICES
10 % OR 8% 10 % OR 8% 10 % OR 8%
SERVICES SERVICES
SERVICES SERVICES SERVICES
GOODS SERVICES
SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES SERVICES
10% CAPITAL OUTLAY
20%
7%
Tax on interest, commission and discounts from lending as well as income from financial leasing on the basis of remaining maturities of instruments from which such receipts are derived Maturity is 5 years or less Maturity is more than 5 years Tax on dividends and equity shares and net income of subsiadiaries Tax on royalties, rentals of property, real or personal, profits, from exchange and all other items treated as gross income under Section 32 of the tax code Tax on net trading gains within the taxable year of foreign currency, debt securities, deivatives, and other similar financial instruments Taxes on interest, commissions and discounts from lending activities as well as income from financial leasing, on the basis of remaining maturities of instrument from which such receipts are derived Maturity is 5 years or less Maturity is more than 5 years All other items treated as gross income under the code
SERVICES
SERVICES SERVICES
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