Expanded Withholding Tax

Question 1

%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

Answer 1

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

Question 2

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

Answer 2

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

Question 3

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

Answer 3

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

Question 4

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

Answer 4

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

Question 5

%EWT

Insurance agents and Insurance adjusters

Answer 5

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

Question 6

%EWT

Management and technical consultants

Answer 6

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

Question 7

%EWT

Bookkeeping agents and agencies

Answer 7

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

Question 8

%EWT

Other recipients of talent fees

Answer 8

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

Question 9

%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

Answer 9

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

Question 10

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

Answer 10

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

10% if P720,000 or
less

Question 11

%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

Answer 11

5%

Question 12

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

Answer 12

2%

Question 13

%EWT
Income distribution to the beneficiaries
of estate and trusts

Answer 13

15%

Question 14

%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

Answer 14

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

5% if 3M or less

Question 15

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

Answer 15

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

Question 16

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

Answer 16

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

Question 17

%EWT
Payments to medical/dental/veterinary 
services thru hospitals/clinics/health 
maintenance organizations, including 
direct payments to service providers - (For Individual Payee)

Answer 17

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

Question 18

%EWT
Payments to medical/dental/veterinary 
services thru hospitals/clinics/health 
maintenance organizations, including 
direct payments to service providers - (For Non-individual Payee)

Answer 18

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

Question 19

%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

Answer 19

EXEMPT

Question 20

%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

Answer 20

1.5%

Question 21

%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

Answer 21

3.0%

Question 22

%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

Answer 22

5%

Question 23

%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

Answer 23

6%

Question 24

%EWT
Certain income payments made
by credit card companies

Answer 24

.05%
or

1% on one-half of the
gross amount paid

Question 25

%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

Answer 25

1%

Question 26

%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

Answer 26

2%

Question 27

``` %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)

Answer 27

- 5% if 3M or less - 10% if above 3M or VAT registered

Question 28

``` %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)

Answer 28

- 15% if the gross income for the current year exceeds P720,000.00 - 10% if P720,000 or less

Question 29

%EWT | Tolling fees paid to refineries

Answer 29

5%

Question 30

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

Answer 30

1%

Question 31

%EWT Gross payments to embalmers by funeral companies

Answer 31

1%

Question 32

%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

Answer 32

5%

Question 33

``` %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

Answer 33

15%

Question 34

``` %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

Answer 34

15%

Question 35

%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

Answer 35

5%

Question 36

%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

Answer 36

15%

Question 37

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

Answer 37

1%

Question 38

%EWT | ncome payments on locally produced raw sugar

Answer 38

1%