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

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

A corporation, which is a top withholding agent, received a service 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 exceeds ₱720,000?

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

Which BIR Form No. is applicable for the Monthly Remittance Form for Creditable Income Taxes Withheld (Expanded)?

What is the applicable withholding tax on a purchase of goods amounting to ₱100,000.00, VAT exclusive, by a non-top withholding agent from their supplier?

The top withholding agents with zero remittances are not required to file BIR Form 0619E or BIR Form 1601EQ?

XYZ Company is a top withholding agent and has an obligation for their rent expense amounting to P13,000.00 for the month of March 2023. As per the payor's obligation to deduct and withhold the tax, when should the company withhold the said expense given the following dates:

Duedate of payment: March 15, 2023

Payment Date: March 31, 2023

Recorded in books: February 28, 2023

 XYZ Company is a top withholding agent and has an obligation for their rent expense amounting to P13,000.00 for the month of March 2023. As per the payor's obligation to deduct and withhold the tax, when should the company withhold the said expense given the following dates:

Due date of payment: March 15, 2023

Payment Date: February 15, 2023

Recorded in books: February 28, 2023

XYZ Company is a top withholding agent and has an obligation for their rent expense amounting to P13,000.00 for the month of March 2023. As per the payor's obligation to deduct and withhold the tax, when should the company withhold the said expense given the following dates:

Due date of payment: March 15, 2023

Payment Date: March 31, 2023

Recorded in books: April 01, 2023

A corporation, which is a top withholding agent, received a professional service from Mr. Dela Cruz, an individual VAT-registered person, amounting to ₱112,000.00, with a gross income of ₱2,000,000.00 for the year. The professional service is subject to a withholding tax amounting to:

XYZ Partnership, a General Professional Partnership, made a payment amounting to ₱67,200.00 to one of its partners, Dr. Strange, 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.

XYZ Company, a non-top withholding agent, received a professional service from ABC Corporation, a VAT-registered company, amounting to₱56,000.00. What would be the applicable withholding tax for this transaction?

XYZ Company, a non-top withholding agent, received a professional service from ABC Corporation, a VAT-registered company, amounting to ₱56,000.00. ABC Corporation provided a sworn declaration with a gross income of ₱620,000.00 for the year. What would be the applicable withholding tax rate for this transaction?

The BIR is assessing a deficiency withholding tax on the total Repairs and Maintenance claimed by a non-stock non-profit organization. The BIR alleges that the foundation failed to withhold the correct amount of the 2% expanded withholding tax due on the Repairs and Maintenance expense. As an accounting outsource assisting the foundation in the BIR tax investigation, you can reason that:

XYZ Corporation outsourced Mr. Wick as a speaker for the seminar. The company paid ₱55,000.00, inclusive of VAT, to Mr. Wick. Mr. Wick, a professional speaker, has a gross income of ₱3,000,000 for the year. XYZ Corporation is a top withholding agent. What would be the applicable withholding tax rate?

XYZ Corporation outsourced Mr. Wick as a speaker for the seminar. The company paid ₱55,000.00, inclusive of VAT, to Mr. Wick. Mr. Wick, a professional speaker, has a gross income of ₱3,000,000 for the year. XYZ Corporation is non-top withholding agent. What would be the applicable withholding tax rate?

XYZ Corporation outsourced Mr. Wick as a speaker for the seminar. The company paid ₱55,000.00, inclusive of VAT, to Mr. Wick. Mr. Wick is NOT a professional speaker, has a gross income of ₱750,000.00 for the year. XYZ Corporation is non-top withholding agent. What would be the applicable withholding tax rate?

Ama and Go Law Firm specializes in banking, finance, and civil law. Mr. Matthew, an employee of Ama and Go Law Firm, works under their notary department. He receives a notary commission every month, which is separate from his monthly salary. What would be the applicable withholding tax rate for his commission?