Importante na maintindihan ang ATC at kung paano ito nakaka-apekto sa buwis mo. Ang List of BIR ATC (Alphanumeric Tax Codes) ay tumutulong para malaman mo ang tamang withholding tax rates at forms na kailangan mo. Narito ang simpleng guide para mas maintindihan mo ito.
Hindi alam kung paano mag-compute ng withholding tax? Gamitin ang automatic tax calculator ngayon!
Ano ang ATC (Alphanumeric Tax Code) ng BIR
Ang ATC (Alphanumeric Tax Code) ay isang code na ginagamit ng Bureau of Internal Revenue (BIR) para i-classify ang mga negosyo base sa kanilang mga activities. Ito rin ang nagde-determine ng tax rate na iwiwithhold sa income mo, depende sa line of business mo. Halimbawa, kung ikaw ay doktor, consultant, o business owner, ang list ng ATC ang tumutulong sa BIR na i-apply ang tamang tax rates.
Paano Malalaman ang ATC Mo
Kapag nagbabayad ka sa mga empleyado o suppliers, maaaring kailangan mong mag-withhold ng bahagi ng kanilang bayad para sa buwis. Ang ATC (Alphanumeric Tax Code) ang nagde-determine kung magkano ang dapat i-withhold. Ang pag-unawa sa ATC mo ay tumutulong para makuwenta mo ang tamang halagang iwiwithhold.
Narito ang listahan ng ilang ATCs, ang kanilang descriptions, at kaukulang tax rates:
Schedule of Alphanumeric Tax Codes (ATC)
| Nature of Income Payment | Tax Rate | ATC | |
|---|---|---|---|
| Individual | Corporation | ||
| Professional (Lawyers, CPAs, Engineers, etc.) | |||
| If gross income for the current year did not exceed P 3M | 5% | WI010 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI011 | |
| Professional (Lawyers, CPAs, Engineers, etc.) | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC010 | |
| If gross income exceeds P 720,000 | 15% | WC011 | |
| Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees | |||
| If gross income for the current year did not exceed P 3M | 5% | WI020 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI021 | |
| Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC020 | |
| If gross income exceeds P 720,000 | 15% | WC021 | |
| Professional athletes including basketball players, pelotaris and jockeys | |||
| If gross income for the current year did not exceed P 3M | 5% | WI030 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI031 | |
| Professional athletes including basketball players, pelotaris and jockeys | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC030 | |
| If gross income exceeds P 720,000 | 15% | WC031 | |
| All directors and producers involved in movies, stage, radio, television and musical productions | |||
| If gross income for the current year did not exceed P 3M | 5% | WI040 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI041 | |
| All directors and producers involved in movies, stage, radio, television and musical productions | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC040 | |
| If gross income exceeds P 720,000 | 15% | WC041 | |
| Management and technical consultants | |||
| If gross income for the current year did not exceed P 3M | 5% | WI050 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI051 | |
| Management and technical consultants | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC050 | |
| If gross income exceeds P 720,000 | 15% | WC051 | |
| Business and bookkeeping agents and agencies | |||
| If gross income for the current year did not exceed P 3M | 5% | WI060 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI061 | |
| Business and bookkeeping agents and agencies | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC060 | |
| If gross income exceeds P 720,000 | 15% | WC061 | |
| Insurance agents and insurance adjusters | |||
| If gross income for the current year did not exceed P 3M | 5% | WI070 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI071 | |
| Insurance agents and insurance adjusters | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC070 | |
| If gross income exceeds P 720,000 | 15% | WC071 | |
| Other recipients of talent fees | |||
| If gross income for the current year did not exceed P 3M | 5% | WI080 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI081 | |
| Other recipients of talent fees | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC080 | |
| If gross income exceeds P 720,000 | 15% | WC081 | |
| Fees of directors who are not employees of the company | |||
| If gross income for the current year did not exceed P 3M | 5% | WI090 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI091 | |
| Rentals: On gross rental or lease for the continued use or possession of personal property in excess of Ten thousand pesos (P 10,000) annually and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity; poles, satellites, transmission facilities and billboards | 5% | WI100 | WC100 |
| Cinematographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors or distributors | 5% | WI110 | WC110 |
| Income payments to certain contractors | 2% | WI120 | WC120 |
| Income distribution to the beneficiaries of estates and trusts | 15% | WI130 | |
| Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i.e. real estate consultants, real estate appraisers and real estate brokers) | |||
| If gross income for the current year did not exceed P 3M | 5% | WI139 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI140 | |
| Gross commissions or service fees of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i.e. real estate consultants, real estate appraisers and real estate brokers) | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC139 | |
| If gross income exceeds P 720,000 | 15% | WC140 | |
| Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments | |||
| If gross income for the current year did not exceed P 3M | 5% | WI151 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI150 | |
| Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC151 | |
| If gross income exceeds P 720,000 | 15% | WC150 | |
| Payment by the General Professional Partnerships (GPPs) to its partners | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WI152 | |
| If gross income exceeds P 720,000 | 15% | WI153 | |
| Income payments made by credit card companies | ½ of 1% | WI156 | WC156 |
| Additional income payments to government personnel from importers, shipping and airline companies or their agents for overtime services | 15% | WI159 | |
| Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of goods other than those covered by other rates of withholding tax | 1% | WI640 | WC640 |
| Income payments made by the government and government-owned and controlled corporations (GOCCs) to its local/resident suppliers of services other than those covered by other rates of withholding tax | 2% | WI157 | WC157 |
| Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax | 1% | WI158 | WC158 |
| Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax | 2% | WI160 | WC160 |
| Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies | |||
| If gross income for the current year did not exceed P 3M | 5% | WI515 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI516 | |
| Commissions, rebates, discounts and other similar considerations paid/granted to independent and/or exclusive sales representatives and marketing agents and sub-agents of companies, including multi-level marketing companies | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC515 | |
| If gross income exceeds P 720,000 | 15% | WC516 | |
| Gross payments to embalmers by funeral parlors | 1% | WI530 | |
| Payments made by pre-need companies to funeral parlors | 1% | WI535 | WC535 |
| Tolling fees paid to refineries | 5% | WI540 | WC540 |
| Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year | 1% | WI610 | WC610 |
| Income payments on purchases of minerals, mineral products and quarry resources, such as but not limited to silver, gold, marble, granite, gravel, sand, boulders and other mineral products except purchases by Bangko Sentral ng Pilipinas | 5% | WI630 | WC630 |
| Income payments on purchases of minerals, mineral products and quarry resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers under PD 1899, as amended by RA No. 7076 | 1% | WI632 | WC632 |
| On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO | 15% | WI650 | WC650 |
| On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO | 15% | WI651 | WC651 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO | 10% | WI660 | WC660 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO | 15% | WI661 | WC661 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other Distribution Utilities (DU) | 10% | WI662 | WC662 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other Distribution Utilities (DU) | 15% | WI663 | WC663 |
| Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contributions to political parties and candidates | 5% | WI680 | WC680 |
| Income payments received by Real Estate Investment Trust (REIT) | 1% | WC690 | |
| Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 | 15% | WI710 | WC710 |
| Income payments on locally produced raw sugar | 1% | WI720 | WC720 |
Hindi sure kung aling ATC ang applicable sa negosyo mo? Magtanong sa aming online tax support!
Anong mga Forms ang Kailangan Mo Kapag Na-withhold ang Buwis sa Income Mo?
Kung may nag-withhold na ng buwis sa income mo, dapat bigyan ka nila ng ilang forms:
- BIR Form 2307 – Ipinapakita ng form na ito kung magkano ang na-withhold na buwis sa income mo.
- BIR Form 2316 – Kung empleyado ka, ipinapakita ng form na ito ang lahat ng buwis na na-withhold sa sweldo mo para sa buong taon.
Dapat Bang I-include ang Withheld Taxes sa Tax Forms Mo?
Kung ikaw ay business owner o freelancer – oo, kung may na-withhold na buwis sa income mo, kailangan mo itong i-report kapag nag-file ka ng income tax mo. Narito kung saan mo dapat i-include ang mga ito:
Quarterly Filing
- BIR Form 1701Q (para sa mga individual at freelancer)
- BIR Form 1702Q (para sa mga korporasyon)
Annual Filing
- BIR Form 1701 (para sa mixed income earners, gamit ang itemized o optional standard deduction)
- BIR Form 1701A (para sa purely self-employed individuals at freelancers, gamit ang 8% flat rate o graduated rate na may optional standard deduction)
- BIR Form 1702RT (para sa mga korporasyong subject sa regular income tax rate)
Siguraduhing i-report ang anumang buwis na na-withhold na sa income mo sa mga form na ito.
💡 Marami talaga kung i-file mo lahat ng forms na ‘yan nang manual. Ini-file ng Taxumo ang 1701Q, 1701, 1701A, 1702Q, at 1702RT, at kina-compute ang withholding tax credits mo automatically sa loob lang ng ilang minuto. I-click dito para subukan ang Taxumo nang libre. →
Paano Mag-claim ng Tax Credits
Bilang business owner o freelancer, kung may na-withhold na buwis sa income mo, maaari mong makuha ulit ang perang iyon bilang tax credit. Ibig sabihin, maaaring mas kaunti ang babayaran mong buwis o makakuha ka pa nga ng refund! Narito kung paano:
- I-check ang Iyong BIR Form 2307 – Ipinapakita ng form na ito kung magkano ang na-withhold sa’yo.
- I-file ang Tax Forms Mo – Kapag nag-file ka ng buwis mo (tulad ng BIR Form 1701 o 1702), siguraduhing i-include ang amount mula sa BIR Form 2307 mo. Makakatulong ito para bawasan ang utang mong buwis.
- Kunin ang Tax Credit Mo – Ang tax credit ay maaaring magpababa ng halagang utang mo o makakuha ka pa ng refund kung sobra ang binayad mo.
Kung Ikaw ang Nag-wiwithhold ng Buwis sa Suppliers Mo
Kung nag-wiwithhold ka ng buwis mula sa mga supplier o contractor mo (tulad ng freelancers o service providers), siguraduhing ginagamit mo ang tamang BIR forms:
- BIR Form 1601-EQ: Ginagamit para i-file ang quarterly expanded withholding taxes na kinolekta mo mula sa mga supplier mo.
- BIR Form 0619-E: Ginagamit para i-remit ang expanded withholding tax para sa unang dalawang buwan ng bawat quarter.
- BIR Form 2307: Ibigay ito sa mga supplier mo. Ipinapakita nito kung magkano ang na-withhold mo sa kanila at nagbibigay-daan sa kanila na i-claim ito bilang tax credit.
💡 Kung nag-wiwithhold ka rin ng buwis mula sa mga empleyado, ito ang kakailanganin mo:
- BIR Form 1601-C: Para sa monthly withholding tax sa compensation (sweldo).
- BIR Form 1604-C: Annual report na nagsu-summarize ng lahat ng buwis na na-withhold sa mga empleyado para sa taon.
- BIR Form 2316: Ibigay ito sa mga empleyado mo. Ipinapakita nito kung magkano ang na-withhold mo sa sweldo nila.
Ang pag-unawa sa ATC codes, withholding taxes, at sa tamang forms ay maaaring maging overwhelming—pero hindi na kailangang maging ganoon. Business owner ka man, freelancer, o kakasimula pa lang mag-aral, ang kaalaman kung paano gumagana ang mga ito ay tumutulong sa’yo na manatiling compliant at maka-claim pa ng tax credits. At ang pinakamaganda? Hindi mo na kailangang gawin itong mag-isa. Sa Taxumo, mas madali at mabilis ang pag-manage ng buwis mo—isang click lang, tapos ka na.