What income payments are subject to Expanded Withholding Tax?

a) Professional fees / talent fees for services rendered by the following:

– Those individually engaged in the practice of profession or callings such as lawyers,certified public accountants, doctors of medicine, architecs, engineers and all other professionals who have undergone licensure examinations regulated by the Professional Regulations Commission, Supreme Court, etc.
– Professional entertainers such as but not limited to actors and actresses, singers, lyricist, composers and emcees
– Professional athletes including basketball players, pelotaris and jockeys
– Directors and producers involved in movies, stage, radio, television and musical productions
– Insurance agents and insurance adjusters
– Management and technical consultants
– Bookkeeping agents and agencies
– Other recipient of talent fees
– 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
b) Professional fees, talent fees, etc for services of taxable juridical persons
c) Rentals:

-Rental of real property used in business

-Rental of personal properties in excess of P 10,000 annually

-Rental of poles, satellites and transmission facilities

-Rental of billboards
d) Cinematographic film rentals and other payments
e) Income payments to certain contractors
– General engineering contractors
– General building contractors
– Specialty contractors
– Other contractors like:
1. Filling, demolition and salvage work contractors and operators of mine drilling apparatus
2. Operators of dockyards
3. Persons engaged in the installation of water system, and gas or electric light, heat or power
4. Operators of stevedoring, warehousing or forwarding establishments
5. Transportation Contractors

6. Printers, bookbinders, lithographers and publishers, except those principally engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals, with fixed prices for subscription and sale
   7. Advertising agencies, exclusive of payments to media
   8. Messengerial, janitorial, security, private detective, credit and/or collection agenciesand other business agencies
   9. Independent producers of television, radio and stage performances or shows
   10. Independent producers of “jingles”
   11. Labor recruiting agencies and/or “labor-only” contractors
        12. Persons engaged in the installation of elevators, central air conditioning units, computer machines and other equipment and machineries and the maintenance services thereon
        13. Persons engaged in the sale of computer services, computer programmers, software developer/designer, etc.
   14. Persons engaged in landscaping services
   15. Persons engaged in the collection and disposal of garbage
   16. TV and radio station operators on sale of TV and radio airtime, and
   17. TV and radio blocktimers on sale of TV and radio commercial spots
   f) Income distribution to the beneficiaries of estates and trusts
   g) Gross commission or service fees of customs, insurance, stock, real estate, immigration and commercial brokers and fees of agents of professional entertainers
   h) Income payments to partners of general professional partnerships
   i) Payments made to medical practitioners
   j) 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
   k) Additional income payments to government personnel from importers, shipping and airline companies or their agents
   l) Certain income payments made by credit card companies
   m) Income payments made by the top 20,000 private corporations to their purchase of goods and services from their local/resident suppliers other than those covered by other rates of withholding
   n) Income payments by government offices on their purchase of goods and services, from local/resident suppliers other than those covered by other rates of withholding
   o) Commission, rebates, discounts and other similar considerations paid/granted to independent and exclusive distributors, medical/technical and sales representatives and marketing agents and sub-agents of multi level marketing companies.
   p) Tolling fees paid to refineries
   q) Payments made by pre-need companies to funeral parlors
   r) Payments made to embalmers by funeral parlors
   s) Income payments made to suppliers of agricultural products (suspension not yet lifted)
   t) Income payments on purchases of mineral, mineral products and quarry resources
7. u) On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO;
8. v) Interest income on the refund paid through direct payment or application against customers’ billing by other electric Distribution Utilities in accordance with the rules embodied in ERC Resolution No. 8 series of 2008 dated June 4,  2008 governing the refund of meter deposits which was approved and adopted by ERC in compliance with the mandate of Article 8 of the Magna Carta for Residential Electricity Consumers and Article 3.4.2 of DSOAR exempting all electricity consumers, whether residential or non-residential from the payment of meter deposit.
9. w) Income payments made by the top 5,000 individual taxpayers to their purchase of goods and services from their local/resident suppliers other than those covered by other rates of withholding
10. x) Income payments made by political parties and candidates of local and national elections of all their campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contribution to political parties and candidates

Related Revenue Issuances
RR No. 2-98, RR No. 3-98, RR No. 8-98, RR No. 12-98, RR No. 3-99, RR No. 8-2000, RR No. 10-2000, RR No. 6-2001, RR No. 12-2001, RR No. 9-2001, RR No. 3-2002, RR No. 4-2002, RR No. 14-2002, RR No. 19-2002, RR No. 26-2002, RR No. 14-2003, RR No. 16-2003, RR No. 17-2003, RR No. 30-2003, RR 1-2004, RR 3-2004, RR No. 5-2004, RR 1-2006, RR 2-2006, RR 4-2006, RR 4-2007, RR 8-2005, RR 4-2008, RR 5-2008, RR 6-2008, RR 7-2008, RR 14-2008, RR No. 10-2008, RR 1-2009, RR 2-2009, RR 3-2009, RR 5-2009, RR 6-2009, RR 8-2009, RR 10-2009