Lists of existing withholding agents, additional withholding agents, as well as withholding agents for deletion from existing list effective November 1, 2018

NOTICE TO THE PUBLIC

Pursuant to the provisions of Revenue Regulations No. 11-2018, the Bureau of Internal Revenue (BIR) has identified the withholding agents required to deduct either the one percent (1%) or two percent (2%) creditable withholding tax from their suppliers of goods and services. For the immediate guidance of the taxpaying public, enumerated below are the lists of existing withholding agents, additional withholding agents, as well as withholding agents for deletion from existing list, under the jurisdictions of the Large Taxpayers Service and Revenue Regions, effective November 1, 2018. Please visit the BIR’s website at www.bir.gov.ph where the lists shall likewise be posted.

All the lists of withholding agents under these RDOs that may have been previously published in any newspaper or any other form of publication are hereby repealed and superseded accordingly. Moreover, should any taxpayer cannot be found in any of the published lists, this taxpayer is deemed excluded and therefore not required to deduct and remit the 1% or 2% creditable withholding tax under RR No. 11-2018.


 CAESAR R. DULAY Commissioner of Internal Revenue

Enumerated below are the lists of existing withholding agents, additional withholding agents, as well as withholding agents for deletion from existing list effective November 1, 2018.

April 2019 list please   click the link below  to download
https://www.philippinecpa.com/p/free-download.html

BIR List of Existing Withholding Agents:

Individual

Page 1 -4  of List of Existing Withholding Agents - Individual

Non-Individual

Page 1- 27 of List of Existing Withholding Agents - Non-Individual

BIR List of Additional Withholding Agents:

Individual

Page 1-23 of List of Additional Withholding Agents - Individual

Non-Individual

Page 1-43 of List of Additional Withholding Agents - Non-Individual

BIR List of Delisted Withholding Agents:

Individual

Page 1 of List of Delisted Withholding Agents - Individual

Non-Individual

Page 1-8 of List of Delisted Withholding Agents - Non-Individual

1601e Jan 2018 to 0605 Payment Form

THAT TAXES WITHHELD WITHIN THE FIRST TWO (2) MONTHS OF EVERY TAXABLE QUARTER SHALL BE REMITTED THRU BIR FORM 0605 ON OR BEFORE THE 1OTH DAY FOLLOWING THE MONTH OF WITHHOLDING.

TAXES WITHHELD ON THE THIRD (3RD) MONTH OF EVERY TAXABLE QUARTER SHALL BE REMITTED THRU BIR FORM I6O1EQ (OR THE APPLICABLE QUARTERLY WITHHOLDING TAX RETURN). NOT LATER THAN THE LAST DAY OF THE MONTH FOLLOWING THE CLOSE OF THE TAXABLE QUARTER DURING WHICH THE WITHHOLDING TAX WAS MADE.

 To further clarify the advisory issued by this Bureau last January 31, 2018 relative to the remittances of creditable and final withholding taxes for the first two (2) months of every quarter,

 the withholding agents (WAs) are advised to remit the withheld taxes using BIR Form No. 0605 on or before the 1Oth day (for over-the-counter filers) or 15th day (for eFPS filers) of the following month of withholding.

 It is further advised that the Alphanumeric Tax Code to be used in the filing and remittance of the said taxes thru BIR Form 0605 shall be "MC 200" and the tax type to be indicated shall be "WE" for Expanded Withholding Tax or "WF" for Final Withholding Tax. whichever is applicable.

 This is only a transitory procedure pending the issuance of the enhanced withholding tax remittance forms. With regard to the submission of the alphabetical list of payees from whom taxes were withheld, such shall be submitted not later than the last day of the month following the close of the taxable quarter during which the withholding tax was made