During the audit conducted by the BIR official in April 2025, it was found that the rental income claimed by the corporation was not subjected to expanded withholding tax. Accordingly, the claimed rental expense:

What is the applicable withholding tax rate on income payments made to lessors/rentals of properties subject to withholding tax?

The company uses eBIRForms for filing of their Monthly Remittance Return of Expanded Withholding Tax. What is the deadline for filing?

A corporation, which is a top withholding agent, received goods from their supplier amounting to ₱112,000.00, VAT inclusive. The purchase is subject to withholding tax of:

What is the applicable withholding tax rate on income payments made to corporations engaged in the practice of profession whose gross income for the current year did not exceed ₱720,000?

The top withholding agents with zero remittances are required to file BIR Form 0619E or BIR Form 1601EQ?

A corporation, which is a top withholding agent, received a professional service from Mr. Will Ashley, an individual VAT-registered person with a gross income of ₱2M for the year, amounting to ₱112,000.00. The professional service is subject to a withholding tax amounting to:

A corporation, which is a top withholding agent, received a professional service from Mr. River Joseph, an individual Non VAT-registered person with a gross income of ₱3.5M for the year, amounting to ₱112,000.00. The professional service is subject to a withholding tax amounting to:

What is the Alphanumeric Tax Code (ATC) for income payment made by top withholding agents to their local/resident corporate suppliers of services other than those covered by other rates of withholding tax?

What is the Alphanumeric Tax Code (ATC) for income payment made by top withholding agents to their local/resident individual suppliers of goods other than those covered by other rates of withholding tax?

RAZ Partnership, a General Professional Partnership, made a payment amounting to ₱67,200.00 to one of its partners, RDL, VAT-registered person, who had a gross income of ₱750,000 for the year. The partnership needs to determine the appropriate withholding tax to be deducted.

Which BIR Form is applicable for the Quarterly Remittance Form for Creditable Income Taxes Withheld (Expanded)?

Under this system, taxes withheld on certain income payments are intended to equal or at least approximate the tax due of the payee on said income.

Which income payments is subject to creditable withholding tax?

The obligation of the payor to deduct and withhold the tax under Section 2.57 of Revenue Regulations No. 2-98 arises at the time an income payment is paid or payable, or the income payment is accrued or recorded as an expense or asset, whichever is applicable, in the payor’s book, whichever comes first.