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1 | *ItemCode | ItemName | PurchasesDescription | PurchasesUnitPrice | PurchasesAccount | PurchasesTaxRate | SalesDescription | SalesUnitPrice | SalesAccount | SalesTaxRate | InventoryAssetAccount | CostOfGoodsSoldAccount | ||||||||||||||
2 | WC 010 (TRAIN) | Professional or talent fees - 10% | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.1 | 429 | Non-Tax | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.1 | 200 | Non-Tax | ||||||||||||||||
3 | WC 011 (TRAIN) | Profl talent fee pd to juridicl - 15% | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.15 | 429 | Non-Tax | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.15 | 200 | Non-Tax | ||||||||||||||||
4 | WC 020 (TRAIN) | Prof Entrtnr-if curr yr grss inc dsnt exc - 10% | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.1 | 429 | Non-Tax | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.1 | 200 | Non-Tax | ||||||||||||||||
5 | WC 021 (TRAIN) | Prof Entrtnr-if curr yr grss inc dsnt exc - 15% | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.15 | 429 | Non-Tax | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.15 | 200 | Non-Tax | ||||||||||||||||
6 | WC 030 (TRAIN) | Prof ath-if curr yr gross inc doesnt exc - 10% | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.1 | 429 | Non-Tax | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.1 | 200 | Non-Tax | ||||||||||||||||
7 | WC 031 (TRAIN) | Prof athletes-if curr yr gross inc exc - 15% | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.15 | 429 | Non-Tax | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.15 | 200 | Non-Tax | ||||||||||||||||
8 | WC 040 (TRAIN) | Movie,stage,etc-if curr yr gross inc doesnt - 10% | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.1 | 429 | Non-Tax | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.1 | 200 | Non-Tax | ||||||||||||||||
9 | WC 041 (TRAIN) | Movie,stage,etc-if curr yr grss inc exc - 15% | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.15 | 429 | Non-Tax | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.15 | 200 | Non-Tax | ||||||||||||||||
10 | WC 050 (TRAIN) | Managemnt and technical conslt - 10% | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.1 | 429 | Non-Tax | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.1 | 200 | Non-Tax | ||||||||||||||||
11 | WC 051 (TRAIN) | Managemnt and technical conslt - 15% | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.15 | 429 | Non-Tax | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.15 | 200 | Non-Tax | ||||||||||||||||
12 | WC 060 (TRAIN) | Bookkeeping agent and agencies - 10% | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.1 | 429 | Non-Tax | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.1 | 200 | Non-Tax | ||||||||||||||||
13 | WC 061 (TRAIN) | Bookkeeping agent and agencies - 15% | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.15 | 429 | Non-Tax | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.15 | 200 | Non-Tax | ||||||||||||||||
14 | WC 070 (TRAIN) | Insurance agent and adjusters - 10% | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.1 | 429 | Non-Tax | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.1 | 200 | Non-Tax | ||||||||||||||||
15 | WC 071 (TRAIN) | Insurance agent and adjusters - 15% | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.15 | 429 | Non-Tax | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.15 | 200 | Non-Tax | ||||||||||||||||
16 | WC 080 (TRAIN) | Other rcpnt of TF-If curr yr grss inc dsnt - 10% | OTHER RECIPIENTS OF TALENT FEES | -0.1 | 429 | Non-Tax | OTHER RECIPIENTS OF TALENT FEES | -0.1 | 200 | Non-Tax | ||||||||||||||||
17 | WC 081 (TRAIN) | Other rcpnt of TF-If curr yr grss inc dsnt - 15% | OTHER RECIPIENTS OF TALENT FEES | -0.15 | 429 | Non-Tax | OTHER RECIPIENTS OF TALENT FEES | -0.15 | 200 | Non-Tax | ||||||||||||||||
18 | WC 100 (TRAIN) | Rentals (CORP) - 5% | Rentals : real/personal properties, poles,satellites and transmission facilities, billboards | -0.05 | 429 | Non-Tax | Rentals : real/personal properties, poles,satellites and transmission facilities, billboards | -0.05 | 200 | Non-Tax | ||||||||||||||||
19 | WC 110 (TRAIN) | Cinem. Film Rentals (CORP) - 5% | CINEMATOGRAPHIC FILM RENTALS | -0.05 | 429 | Non-Tax | CINEMATOGRAPHIC FILM RENTALS | -0.05 | 200 | Non-Tax | ||||||||||||||||
20 | WC 120 (TRAIN) | Contractors (CORPORATE) - 2% | INCOME PAYMENTS TO CERTAIN CONTRACTORS | -0.02 | 429 | Non-Tax | INCOME PAYMENTS TO CERTAIN CONTRACTORS | -0.02 | 200 | Non-Tax | ||||||||||||||||
21 | WC 139 (TRAIN) | Amnts Paid to Certain Broker - 10% | 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) | -0.1 | 429 | Non-Tax | 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) | -0.1 | 200 | Non-Tax | ||||||||||||||||
22 | WC 140 (TRAIN) | Amnt Paid to Crtain Broker - 15% | 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 ONSULTANTS, REAL ESTATE APPRAISERS AND REAL ESTATE BROKERS) | -0.15 | 429 | Non-Tax | 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 ONSULTANTS, REAL ESTATE APPRAISERS AND REAL ESTATE BROKERS) | -0.15 | 200 | Non-Tax | ||||||||||||||||
23 | WC 150 (TRAIN) | Pyms to Med Prctnr thru Hosp - 15% | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.15 | 429 | Non-Tax | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.15 | 200 | Non-Tax | ||||||||||||||||
24 | WC 151 (TRAIN) | Pyms to Med Prctnr thru Hosp - 10% | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.1 | 429 | Non-Tax | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.1 | 200 | Non-Tax | ||||||||||||||||
25 | WC 156 (TRAIN) | Pym by crdt crd companies - 0.5% | INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES | -0.01 | 429 | Non-Tax | INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES | -0.01 | 200 | Non-Tax | ||||||||||||||||
26 | WC 157 (TRAIN) | Pymt by Govt to Local/Rsdnt - 2% | 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 | -0.02 | 429 | Non-Tax | 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 | -0.02 | 200 | Non-Tax | ||||||||||||||||
27 | WC 158 (TRAIN) | Inc pymt made by top wt agent - 1% | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.01 | 429 | Non-Tax | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.01 | 200 | Non-Tax | ||||||||||||||||
28 | WC 160 (TRAIN) | Inc pymt made by top wt agent - 2% | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.02 | 429 | Non-Tax | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.02 | 200 | Non-Tax | ||||||||||||||||
29 | WC 180 (TRAIN) | Interest On Foreign Loans Payable To Nrfcs - 20% | Interest On Foreign Loans Payable To Non-Resident Foreign Corporations (Nrfcs) | -0.2 | 429 | Non-Tax | Interest On Foreign Loans Payable To Non-Resident Foreign Corporations (Nrfcs) | -0.2 | 200 | Non-Tax | ||||||||||||||||
30 | WC 190 (TRAIN) | Intrst And Other Incme Pymnts On Foreign Cur - 10% | Interest And Other Income Payments On Foreign Currency Transactions/Loans Payable To Offshore Banking Units (Obus) | -0.1 | 429 | Non-Tax | Interest And Other Income Payments On Foreign Currency Transactions/Loans Payable To Offshore Banking Units (Obus) | -0.1 | 200 | Non-Tax | ||||||||||||||||
31 | WC 191 (TRAIN) | Intrst And Other Incme Pymnts On Foreign Cur - 10% | Interest And Other Income Payments On Foreign Currency Transactions/Loans Payable To Foreign Currency Deposit Units (Fcdus) | -0.1 | 429 | Non-Tax | Interest And Other Income Payments On Foreign Currency Transactions/Loans Payable To Foreign Currency Deposit Units (Fcdus) | -0.1 | 200 | Non-Tax | ||||||||||||||||
32 | WC 212 (TRAIN) | Csh Dvdnd Payment By Domestic Corp To Ctzns - 30% | Cash Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.3 | 429 | Non-Tax | Cash Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.3 | 200 | Non-Tax | ||||||||||||||||
33 | WC 213 (TRAIN) | Prprty Dividend Payment By Domestic Corp To - 30% | Property Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.3 | 429 | Non-Tax | Property Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.3 | 200 | Non-Tax | ||||||||||||||||
34 | WC 222 (TRAIN) | Csh Dvdnd Payment By Domestic Corp To Non-Ct - 15% | Cash Dividend Payment By Domestic Corporation To Nrfcs Whose Countries Allowed Tax Deemed Paid Credit (Subject To Tax Sparing Rule) | -0.15 | 429 | Non-Tax | Cash Dividend Payment By Domestic Corporation To Nrfcs Whose Countries Allowed Tax Deemed Paid Credit (Subject To Tax Sparing Rule) | -0.15 | 200 | Non-Tax | ||||||||||||||||
35 | WC 223 (TRAIN) | Property Dividend Payment By Domestic Corpor - 15% | Property Dividend Payment By Domestic Corporation To Nrfcs Whose Countries Allowed Tax Deemed Paid Credit (Subject To Tax Sparing Rule) | -0.15 | 429 | Non-Tax | Property Dividend Payment By Domestic Corporation To Nrfcs Whose Countries Allowed Tax Deemed Paid Credit (Subject To Tax Sparing Rule) | -0.15 | 200 | Non-Tax | ||||||||||||||||
36 | WC 230 (TRAIN) | On Other Payments To Nrfcs - 30% | On Other Payments To Nrfcs | -0.3 | 429 | Non-Tax | On Other Payments To Nrfcs | -0.3 | 200 | Non-Tax | ||||||||||||||||
37 | WC 250 (TRAIN) | All Kinds Of Royalty Payments - 20% | All Kinds Of Royalty Payments To Citizens, Residents Aliens And Nraetb (Other Than Wi380 And Wi341), Domestic And Resident Foreign Corporations | -0.2 | 429 | Non-Tax | All Kinds Of Royalty Payments To Citizens, Residents Aliens And Nraetb (Other Than Wi380 And Wi341), Domestic And Resident Foreign Corporations | -0.2 | 200 | Non-Tax | ||||||||||||||||
38 | WC 280 (TRAIN) | Branch Profit Remittances By All Corp - 15% | Branch Profit Remittances By All Corporations Except Peza/Sbma/Cda Registered | -0.15 | 429 | Non-Tax | Branch Profit Remittances By All Corporations Except Peza/Sbma/Cda Registered | -0.15 | 200 | Non-Tax | ||||||||||||||||
39 | WC 290 (TRAIN) | On The Gross Rentals, etc (Foreign Vessels) - 4.5% | On The Gross Rentals, Lease And Charter Fees Derived By Non-Resident Owner Or Lessor Of Foreign Vessels | -0.05 | 429 | Non-Tax | On The Gross Rentals, Lease And Charter Fees Derived By Non-Resident Owner Or Lessor Of Foreign Vessels | -0.05 | 200 | Non-Tax | ||||||||||||||||
40 | WC 300 (TRAIN) | On The Gross Rentals, etc (Aircraft etc) - 7.5% | On The Gross Rentals, Charters And Other Fees Derived By Non-Resident Lessor Or Aircraft, Machineries And Equipment | -0.08 | 429 | Non-Tax | On The Gross Rentals, Charters And Other Fees Derived By Non-Resident Lessor Or Aircraft, Machineries And Equipment | -0.08 | 200 | Non-Tax | ||||||||||||||||
41 | WC 310 (TRAIN) | On Payments To Oil Exploration Service - 8% | On Payments To Oil Exploration Service Contractors/Sub-Contractors | -0.08 | 429 | Non-Tax | On Payments To Oil Exploration Service Contractors/Sub-Contractors | -0.08 | 200 | Non-Tax | ||||||||||||||||
42 | WC 340 (TRAIN) | On Payments To Non-Resident Ind/Foreign Corp - 25% | On Payments To Non-Resident Individual/Foreign Corporate Cinematographic Film Owners, Lessors Or Distributors | -0.25 | 429 | Non-Tax | On Payments To Non-Resident Individual/Foreign Corporate Cinematographic Film Owners, Lessors Or Distributors | -0.25 | 200 | Non-Tax | ||||||||||||||||
43 | WC 410 (TRAIN) | Informers Cash Reward To Ind - 10% | Informers Cash Reward To Individuals/Juridical Persons | -0.1 | 429 | Non-Tax | Informers Cash Reward To Individuals/Juridical Persons | -0.1 | 200 | Non-Tax | ||||||||||||||||
44 | WC 515 (TRAIN) | Comm of Indpnt and excl sales - 10% | 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 | -0.1 | 429 | Non-Tax | 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 | -0.1 | 200 | Non-Tax | ||||||||||||||||
45 | WC 516 (TRAIN) | Comm of Indpnt and excl sales - 15% | 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 | -0.15 | 429 | Non-Tax | 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 | -0.15 | 200 | Non-Tax | ||||||||||||||||
46 | WC 535 (TRAIN) | Pymts made by pre-need co - 1% | PAYMENTS MADE BY PRE-NEED COMPANIES TO FUNERAL PARLORS | -0.01 | 429 | Non-Tax | PAYMENTS MADE BY PRE-NEED COMPANIES TO FUNERAL PARLORS | -0.01 | 200 | Non-Tax | ||||||||||||||||
47 | WC 540 (TRAIN) | Tolling fee paid to refineries - 5% | TOLLING FEES PAID TO REFINERIES | -0.05 | 429 | Non-Tax | TOLLING FEES PAID TO REFINERIES | -0.05 | 200 | Non-Tax | ||||||||||||||||
48 | WC 610 (TRAIN) | Pymts made to supplrs of agric prod - 1% | INCOME PAYMENTS MADE TO SUPPLIERS OF AGRICULTURAL PRODUCTS IN EXCESS OF CUMULATIVE AMOUNT OF P 300,000 WITHIN THE SAME TAXABLE YEAR | -0.01 | 429 | Non-Tax | INCOME PAYMENTS MADE TO SUPPLIERS OF AGRICULTURAL PRODUCTS IN EXCESS OF CUMULATIVE AMOUNT OF P 300,000 WITHIN THE SAME TAXABLE YEAR | -0.01 | 200 | Non-Tax | ||||||||||||||||
49 | WC 630 (TRAIN) | Pymts on purch-mineral, prod - 5% | 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 | -0.05 | 429 | Non-Tax | 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 | -0.05 | 200 | Non-Tax | ||||||||||||||||
50 | WC 632 (TRAIN) | Incm pym on prch gold bybpt - 1% | 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 | -0.01 | 429 | Non-Tax | 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 | -0.01 | 200 | Non-Tax | ||||||||||||||||
51 | WC 640 (TRAIN) | Pym by gvt to local/rsdnt - 1% | 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 | -0.01 | 429 | Non-Tax | 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 | -0.01 | 200 | Non-Tax | ||||||||||||||||
52 | WC 650 (TRAIN) | Grs amt of rfnd gvn by Meralco - 25% | ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH ACTIVE CONTRACTS AS CLASSIFIED BY MERALCO | -0.25 | 429 | Non-Tax | ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH ACTIVE CONTRACTS AS CLASSIFIED BY MERALCO | -0.25 | 200 | Non-Tax | ||||||||||||||||
53 | WC 651 (TRAIN) | Wthldg grs amt Ref to Meralco - 32% | ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH TERMINATED CONTRACTS AS CLASSIFIED BY MERALCO | -0.32 | 429 | Non-Tax | ON GROSS AMOUNT OF REFUND GIVEN BY MERALCO TO CUSTOMERS WITH TERMINATED CONTRACTS AS CLASSIFIED BY MERALCO | -0.32 | 200 | Non-Tax | ||||||||||||||||
54 | WC 660 (TRAIN) | GRS OF INT RFND OF MTR DPST - 10% | GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW MER IND | -0.1 | 429 | Non-Tax | GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW MER IND | -0.1 | 200 | Non-Tax | ||||||||||||||||
55 | WC 661 (TRAIN) | GRS OF INT RFND OF MTR DPST - 10% | GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW MER IND | -0.1 | 429 | Non-Tax | GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW MER IND | -0.1 | 200 | Non-Tax | ||||||||||||||||
56 | WC 662 (TRAIN) | GRS OF INT RFND OF MTR DPST - 10% | GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW DU IND | -0.1 | 429 | Non-Tax | GROS OF INT RFUND OF MTER DPOSIT RESID ELECT>200KW DU IND | -0.1 | 200 | Non-Tax | ||||||||||||||||
57 | WC 663 (TRAIN) | GRS OF INT RFND OF MTR DPST - 20% | GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW DU IND | -0.2 | 429 | Non-Tax | GROS OF INT RFUND OF MTER DPOSIT NONRS ELECT>200KW DU IND | -0.2 | 200 | Non-Tax | ||||||||||||||||
58 | WC 680 (TRAIN) | INC PMTS MD BY POLITICAL PARTIES - 5% | INCOME PAYMENTS MADE BY POLITICAL PARTIES AND CANDIDATES OF LOCAL AND NATIONAL ELECTIONS, CORPORATE | -0.05 | 429 | Non-Tax | INCOME PAYMENTS MADE BY POLITICAL PARTIES AND CANDIDATES OF LOCAL AND NATIONAL ELECTIONS, CORPORATE | -0.05 | 200 | Non-Tax | ||||||||||||||||
59 | WC 690 (TRAIN) | INCOME PAYMENTS SUBJECT TO WT - 1% | INCOME PAYMENTS SUBJECT TO WITHHOLDING TAX RECEIVED BY REAL ESTATE INVESTMENT TRUST (REIT) | -0.01 | 429 | Non-Tax | INCOME PAYMENTS SUBJECT TO WITHHOLDING TAX RECEIVED BY REAL ESTATE INVESTMENT TRUST (REIT) | -0.01 | 200 | Non-Tax | ||||||||||||||||
60 | WC 700 (TRAIN) | Cash Or Property Dividend Paid By Reit - 10% | Cash Or Property Dividend Paid By A Real Estate Investment Trust (Reit) | -0.1 | 429 | Non-Tax | Cash Or Property Dividend Paid By A Real Estate Investment Trust (Reit) | -0.1 | 200 | Non-Tax | ||||||||||||||||
61 | WC 710 (TRAIN) | EXP WH TX PURSUANT TO RR NO. - 20% | EXPANDED WITHHOLDING TAX PURSUANT TO RR NO. 14-2012 (CORPORATE) | -0.2 | 429 | Non-Tax | EXPANDED WITHHOLDING TAX PURSUANT TO RR NO. 14-2012 (CORPORATE) | -0.2 | 200 | Non-Tax | ||||||||||||||||
62 | WC 720 (TRAIN) | Inc pymt on locally prod raw sugar - 1% | INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR | -0.01 | 429 | Non-Tax | INCOME PAYMENTS ON LOCALLY PRODUCED RAW SUGAR | -0.01 | 200 | Non-Tax | ||||||||||||||||
63 | WI 010 (TRAIN) | Profls or talent fees (3M-) - 5% | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.05 | 429 | Non-Tax | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.05 | 200 | Non-Tax | ||||||||||||||||
64 | WI 011 (TRAIN) | Profls, lawyers, CPAs, Engr (3M+) - 10% | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.1 | 429 | Non-Tax | PROFESSIONAL (LAWYERS, CPAS, ENGINEERS, ETC.) | -0.1 | 200 | Non-Tax | ||||||||||||||||
65 | WI 020 (TRAIN) | Prof Entrtnr-if curr yr gross inc doesnt ex - 5% | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.05 | 429 | Non-Tax | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.05 | 200 | Non-Tax | ||||||||||||||||
66 | WI 021 (TRAIN) | Prof Entrtainrs-if current yr gross inc exc - 10% | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.1 | 429 | Non-Tax | PROFESSIONAL ENTERTAINERS SUCH AS, BUT NOT LIMITED TO ACTORS AND ACTRESSES, SINGERS, LYRICISTS, COMPOSERS, EMCEES | -0.1 | 200 | Non-Tax | ||||||||||||||||
67 | WI 030 (TRAIN) | Prof ath-if curr yr gross inc doesnt exc - 5% | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.05 | 429 | Non-Tax | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.05 | 200 | Non-Tax | ||||||||||||||||
68 | WI 031 (TRAIN) | Prof athletes-if curr yr gross inc exc - 10% | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.1 | 429 | Non-Tax | PROFESSIONAL ATHLETES INCLUDING BASKETBALL PLAYERS, PELOTARIS AND JOCKEYS | -0.1 | 200 | Non-Tax | ||||||||||||||||
69 | WI 040 (TRAIN) | Movie,stage,etc-if curr yr gross inc dsnt - 5% | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.05 | 429 | Non-Tax | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.05 | 200 | Non-Tax | ||||||||||||||||
70 | WI 041 (TRAIN) | Movie, stage, radio, tv - 10% | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.1 | 429 | Non-Tax | ALL DIRECTORS AND PRODUCERS INVOLVED IN MOVIES, STAGE, RADIO, TELEVISION AND MUSICAL PRODUCTIONS | -0.1 | 200 | Non-Tax | ||||||||||||||||
71 | WI 050 (TRAIN) | Managemnt and technical conslt - 5% | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.05 | 429 | Non-Tax | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.05 | 200 | Non-Tax | ||||||||||||||||
72 | WI 051 (TRAIN) | Managemnt and technical conslt - 10% | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.1 | 429 | Non-Tax | MANAGEMENT AND TECHNICAL CONSULTANTS | -0.1 | 200 | Non-Tax | ||||||||||||||||
73 | WI 060 (TRAIN) | Bookkeeping agent and agencies - 5% | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.05 | 429 | Non-Tax | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.05 | 200 | Non-Tax | ||||||||||||||||
74 | WI 061 (TRAIN) | Bookkeeping agent and agencies - 10% | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.1 | 429 | Non-Tax | BUSINESS AND BOOKKEEPING AGENTS AND AGENCIES | -0.1 | 200 | Non-Tax | ||||||||||||||||
75 | WI 070 (TRAIN) | Insurance agent and adjusters - 5% | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.05 | 429 | Non-Tax | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.05 | 200 | Non-Tax | ||||||||||||||||
76 | WI 071 (TRAIN) | Insurance agent and adjusters - 10% | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.1 | 429 | Non-Tax | INSURANCE AGENTS AND INSURANCE ADJUSTERS | -0.1 | 200 | Non-Tax | ||||||||||||||||
77 | WI 080 (TRAIN) | Other rcpnt of TF-If curr yr gross inc dsnt - 5% | OTHER RECIPIENTS OF TALENT FEES | -0.05 | 429 | Non-Tax | OTHER RECIPIENTS OF TALENT FEES | -0.05 | 200 | Non-Tax | ||||||||||||||||
78 | WI 081 (TRAIN) | Other rcpnt of tf-if curr yr gross inc exc - 10% | OTHER RECIPIENTS OF TALENT FEES | -0.1 | 429 | Non-Tax | OTHER RECIPIENTS OF TALENT FEES | -0.1 | 200 | Non-Tax | ||||||||||||||||
79 | WI 090 (TRAIN) | Fee of Director not employee - 5% | FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY | -0.05 | 429 | Non-Tax | FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY | -0.05 | 200 | Non-Tax | ||||||||||||||||
80 | WI 091 (TRAIN) | Fee of Director not employee - 10% | FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY | -0.1 | 429 | Non-Tax | FEES OF DIRECTORS WHO ARE NOT EMPLOYEES OF THE COMPANY | -0.1 | 200 | Non-Tax | ||||||||||||||||
81 | WI 100 (TRAIN) | Rentals (INDV) - 5% | RENTALS : real/personal properties, poles,satellites and transmission facilities, billboards | -0.05 | 429 | Non-Tax | RENTALS : real/personal properties, poles,satellites and transmission facilities, billboards | -0.05 | 200 | Non-Tax | ||||||||||||||||
82 | WI 110 (TRAIN) | Cinem. Film Rentals (INDV) - 5% | CINEMATOGRAPHIC FILM RENTALS | -0.05 | 429 | Non-Tax | CINEMATOGRAPHIC FILM RENTALS | -0.05 | 200 | Non-Tax | ||||||||||||||||
83 | WI 120 (TRAIN) | Contractors (INDV) (CORP) - 2% | INCOME PAYMENTS TO CERTAIN CONTRACTORS | -0.02 | 429 | Non-Tax | INCOME PAYMENTS TO CERTAIN CONTRACTORS | -0.02 | 200 | Non-Tax | ||||||||||||||||
84 | WI 130 (TRAIN) | Income Distribution to (cont) - 15% | INCOME DISTRIBUTION TO THE BENEFICIARIES OF ESTATES AND TRUSTS | -0.15 | 429 | Non-Tax | INCOME DISTRIBUTION TO THE BENEFICIARIES OF ESTATES AND TRUSTS | -0.15 | 200 | Non-Tax | ||||||||||||||||
85 | WI 139 (TRAIN) | Amnts Paid to Certain Broker% - 5% | 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) | -0.05 | 429 | Non-Tax | 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) | -0.05 | 200 | Non-Tax | ||||||||||||||||
86 | WI 140 (TRAIN) | Amnts Paid to Certain Broker - 10% | 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) | -0.1 | 429 | Non-Tax | 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) | -0.1 | 200 | Non-Tax | ||||||||||||||||
87 | WI 150 (TRAIN) | Pyms to Med Prctnr thru Hosp - 10% | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.1 | 429 | Non-Tax | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.1 | 200 | Non-Tax | ||||||||||||||||
88 | WI 151 (TRAIN) | Pyms to Med Prctnr thru Hosp - 5% | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.05 | 429 | Non-Tax | PROFESSIONAL FEES PAID TO MEDICAL PRACTITIONERS (INCLUDES DOCTORS OF MEDICINE, DOCTORS OF VETERINARY SCIENCE AND DENTISTS) BY HOSPITALS AND CLINICS OR PAID DIRECTLY BY HEALTH MAINTENANCE ORGANIZATIONS (HMOS) AND/OR SIMILAR ESTABLISHMENTS | -0.05 | 200 | Non-Tax | ||||||||||||||||
89 | WI 152 (TRAIN) | Paym to Partnrs in Prof - 10% | PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS | -0.1 | 429 | Non-Tax | PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS | -0.1 | 200 | Non-Tax | ||||||||||||||||
90 | WI 153 (TRAIN) | Paym to Partnrs in Prof Prtnrshp - 15% | PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS | -0.15 | 429 | Non-Tax | PAYMENT BY THE GENERAL PROFESSIONAL PARTNERSHIPS (GPPS) TO ITS PARTNERS | -0.15 | 200 | Non-Tax | ||||||||||||||||
91 | WI 156 (TRAIN) | Pym by crdt crd companies - 0.5% | INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES | -0.01 | 429 | Non-Tax | INCOME PAYMENTS MADE BY CREDIT CARD COMPANIES | -0.01 | 200 | Non-Tax | ||||||||||||||||
92 | WI 157 (TRAIN) | Pymt by Govt to Local/Rsdnt - 2% | 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 | -0.02 | 429 | Non-Tax | 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 | -0.02 | 200 | Non-Tax | ||||||||||||||||
93 | WI 158 (TRAIN) | Inc pymt made by top 10k corp - 1% | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.01 | 429 | Non-Tax | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF GOODS OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.01 | 200 | Non-Tax | ||||||||||||||||
94 | WI 159 (TRAIN) | Addl pymnt to govt prsonl frm - 15% | ADDITIONAL INCOME PAYMENTS TO GOVERNMENT PERSONNEL FROM IMPORTERS, SHIPPING AND AIRLINE COMPANIES OR THEIR AGENTS FOR OVERTIME SERVICES | -0.15 | 429 | Non-Tax | ADDITIONAL INCOME PAYMENTS TO GOVERNMENT PERSONNEL FROM IMPORTERS, SHIPPING AND AIRLINE COMPANIES OR THEIR AGENTS FOR OVERTIME SERVICES | -0.15 | 200 | Non-Tax | ||||||||||||||||
95 | WI 160 (TRAIN) | Inc pymt made by top 10k corp - 2% | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.02 | 429 | Non-Tax | INCOME PAYMENT MADE BY TOP WITHHOLDING AGENTS TO THEIR LOCAL/RESIDENT SUPPLIER OF SERVICES OTHER THAN THOSE COVERED BY OTHER RATES OF WITHHOLDING TAX | -0.02 | 200 | Non-Tax | ||||||||||||||||
96 | WI 202 (TRAIN) | Csh Dvdnd Payment By Domestic Corp To Ctzns - 10% | Cash Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.1 | 429 | Non-Tax | Cash Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.1 | 200 | Non-Tax | ||||||||||||||||
97 | WI 203 (TRAIN) | Prprty Dividend Payment By Domestic Corp To - 10% | Property Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.1 | 429 | Non-Tax | Property Dividend Payment By Domestic Corporation To Citizens And Resident Aliens/Nrfcs | -0.1 | 200 | Non-Tax | ||||||||||||||||
98 | WI 224 (TRAIN) | Csh Dvdnd Payment By Domestic Corp To Non-Ct - 20% | Cash Dividend Payment By Domestic Corporation To Non-Resident Alien Engage In Trade Or Business Within The Philippines (Nraetb) | -0.2 | 429 | Non-Tax | Cash Dividend Payment By Domestic Corporation To Non-Resident Alien Engage In Trade Or Business Within The Philippines (Nraetb) | -0.2 | 200 | Non-Tax | ||||||||||||||||
99 | WI 225 (TRAIN) | Prprty Dividend Payment By Domestic Corp Nra - 20% | Property Dividend Payment By Domestic Corporation To Nraetb | -0.2 | 429 | Non-Tax | Property Dividend Payment By Domestic Corporation To Nraetb | -0.2 | 200 | Non-Tax | ||||||||||||||||
100 | WI 226 (TRAIN) | Share Of Nraetb In The Distributable Net Inc - 20% | Share Of Nraetb In The Distributable Net Income After Tax Of A Partnership (Except General Professional Partnership) Of Which He Is A Partner, Or Share In The Net Income After Tax Of An Association, Joint Account Or A Joint Venture Taxable As A Corporation Of Which He Is A Member Or A Co-Venturer | -0.2 | 429 | Non-Tax | Share Of Nraetb In The Distributable Net Income After Tax Of A Partnership (Except General Professional Partnership) Of Which He Is A Partner, Or Share In The Net Income After Tax Of An Association, Joint Account Or A Joint Venture Taxable As A Corporation Of Which He Is A Member Or A Co-Venturer | -0.2 | 200 | Non-Tax |