{"id":9186,"date":"2021-07-30T18:23:57","date_gmt":"2021-07-30T10:23:57","guid":{"rendered":"https:\/\/qne.cloud\/ph\/?p=9186"},"modified":"2026-04-27T14:27:37","modified_gmt":"2026-04-27T06:27:37","slug":"expanded-withholding-tax-philippines","status":"publish","type":"post","link":"https:\/\/qne.cloud\/ph\/expanded-withholding-tax-philippines\/","title":{"rendered":"The Expanded Withholding Tax Philippines (EWT)"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"9186\" class=\"elementor elementor-9186\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d9500da e-flex e-con-boxed e-con e-parent\" data-id=\"d9500da\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7bb2444 elementor-widget elementor-widget-spacer\" data-id=\"7bb2444\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98288e7 elementor-widget elementor-widget-heading\" data-id=\"98288e7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">The Expanded Withholding Tax Philippines (EWT)<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c5a2344 elementor-widget elementor-widget-spacer\" data-id=\"c5a2344\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-64f7f9a e-flex e-con-boxed e-con e-parent\" data-id=\"64f7f9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0894cc3 elementor-widget elementor-widget-text-editor\" data-id=\"0894cc3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h1><span style=\"font-size: 14pt;\">What is Expanded Withholding Tax (EWT)?<\/span><\/h1>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Expanded Withholding Tax Philippines (EWT) is a kind of withholding tax on certain income payments. The Withholding of Creditable Tax at Source or Expanded Withholding Tax is a tax imposed and prescribed on the items of income payable to natural and\/or juridical persons, living in the Philippines, by a payor-corporation\/person which shall be credited against the income tax liability of the taxpayer for the taxable year. This is remitted to the <a href=\"bir.gov.ph\">BIR<\/a>.<\/span><\/p>\n<h1 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Expanded Withholding Tax Philippines (EWT) Characteristics<\/span><\/h1>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-size: 12pt;\">It is withheld from certain income payments.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">It is creditable against the income tax due of the payee (the person to whom payment is due).<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">This tax must be remitted by the withholding agent to the government through the <span style=\"color: #808080;\"><a style=\"color: #808080;\" href=\"https:\/\/www.bir.gov.ph\/\" target=\"_blank\" rel=\"noopener\">BIR<\/a><\/span>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h1 style=\"text-align: justify;\"><span style=\"font-size: 14pt;\">Expanded Withholding Tax <span style=\"font-size: 14pt;\">Philippines <\/span>(EWT) Rates<\/span><\/h1>\n<table width=\"652\">\n<tbody>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\"><strong>Tax Codes<\/strong><\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\"><strong>Payment Made to:<\/strong><\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\"><strong>Description<\/strong><\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\"><strong>Tax Rate<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\">&nbsp;<\/td>\n<td width=\"91\">&nbsp;<\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">Payments of Professional fees (CPA\u2019s, Lawyers, Engineers, etc.)<\/span><\/td>\n<td width=\"75\">&nbsp;<\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WI010<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Individual<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">&nbsp;&#8211; if the gross income of payee for the year does not exceed \u20b13 Million<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WI011<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Individual<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">&nbsp; &#8211; if the gross income of payee for the year exceeds \u20b13 Million<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WC010<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Corporate<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">&nbsp;&#8211; if the gross income of payee for the year does not exceed \u20b1720,000<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">10%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WC011<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Corporate<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">&nbsp; &#8211; if the gross income of payee for the year exceeds \u20b1720,000<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">15%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WI100<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Individual<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">Payments of Rentals<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WI120<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Individual<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">Payments to Contractors<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WC100<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Corporate<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">Payments of Rentals<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">5%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"84\"><span style=\"font-size: 12pt;\">WC120<\/span><\/td>\n<td width=\"91\"><span style=\"font-size: 12pt;\">Corporate<\/span><\/td>\n<td width=\"401\"><span style=\"font-size: 12pt;\">Payments to Contractors<\/span><\/td>\n<td width=\"75\"><span style=\"font-size: 12pt;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Companies who are designated by the BIR as Top Withholding Agents (TWA) and companies who are under the Taxpayer Account Management Program (TAMP), certain withholding taxes are mandatory.<\/span><\/p>\n<table width=\"652\">\n<tbody>\n<tr>\n<td width=\"85\"><span style=\"font-size: 12pt;\"><strong>Tax Codes<\/strong><\/span><\/td>\n<td width=\"95\"><span style=\"font-size: 12pt;\"><strong>Payment Made to:<\/strong><\/span><\/td>\n<td width=\"397\"><span style=\"font-size: 12pt;\"><strong>Description<\/strong><\/span><\/td>\n<td width=\"76\"><span style=\"font-size: 12pt;\"><strong>Tax Rate<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"85\"><span style=\"font-size: 12pt;\">WI158<\/span><\/td>\n<td width=\"95\"><span style=\"font-size: 12pt;\">Individual<\/span><\/td>\n<td width=\"397\"><span style=\"font-size: 12pt;\">Payments to supplier of services<\/span><\/td>\n<td width=\"76\"><span style=\"font-size: 12pt;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"85\"><span style=\"font-size: 12pt;\">WI160<\/span><\/td>\n<td width=\"95\"><span style=\"font-size: 12pt;\">Individual<\/span><\/td>\n<td width=\"397\"><span style=\"font-size: 12pt;\">Payments to supplier of goods<\/span><\/td>\n<td width=\"76\"><span style=\"font-size: 12pt;\">2%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"85\"><span style=\"font-size: 12pt;\">WC158<\/span><\/td>\n<td width=\"95\"><span style=\"font-size: 12pt;\">Corporate<\/span><\/td>\n<td width=\"397\"><span style=\"font-size: 12pt;\">Payments to supplier of services<\/span><\/td>\n<td width=\"76\"><span style=\"font-size: 12pt;\">1%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"85\"><span style=\"font-size: 12pt;\">WC160<\/span><\/td>\n<td width=\"95\"><span style=\"font-size: 12pt;\">Corporate<\/span><\/td>\n<td width=\"397\"><span style=\"font-size: 12pt;\">Payments to supplier of goods<\/span><\/td>\n<td width=\"76\"><span style=\"font-size: 12pt;\">2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>&nbsp;<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">Withholding agents are also obliged to issue to the payee a signed BIR Form 2307 that contains all the information and amount of tax withheld from such payments. This certificate will serve as an evidence of the credit claim of the payee against the payee\u2019s annual income tax due.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>When to file Expanded Withholding Tax Philippines (EWT)?<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><span style=\"color: #e4ab00;\"><a style=\"color: #e4ab00;\" href=\"https:\/\/qne.cloud\/ph\/bir-1604e\/\">BIR 1604E<\/a><\/span> shall be filled on or before March 1 of the year following the calendar year in which the income payments subject to expanded withholding taxes or exempt from withholding tax were paid.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><strong>Filling BIR Forms and Reports should be as easy as 1, 2, and 3, with QNE!<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">If you are interested in upgrading to a BIR-Ready Online Accounting System, take your accounting to a whole new level and unleash the power of AI with&nbsp;<\/span>N3 AI Accounting (formerly&nbsp;<span style=\"font-size: 12pt;\">QNE Cloud Accounting Software). Create your <\/span><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-6\">FREE&nbsp;<\/a><\/span><font color=\"#e4ab00\">N3 AI Accounting (formerly&nbsp;<\/font><span style=\"font-size: 12pt; color: rgb(228, 171, 0);\"><a style=\"color: #e4ab00;\" href=\"https:\/\/account.qne.cloud\/#\/passport\/register?utm_source=WS&amp;utm_medium=B&amp;utm_campaign=072021-6\">Cloud Accounting Plan<\/a>)<\/span><span style=\"font-size: 12pt;\"> now!<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The Expanded Withholding Tax Philippines (EWT) What is Expanded Withholding Tax (EWT)? Expanded Withholding Tax Philippines (EWT) is a kind of withholding tax on certain income payments. The Withholding of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":9220,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[26,20],"tags":[],"class_list":["post-9186","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bir-new-and-updates","category-blog-post"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9186","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/comments?post=9186"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/posts\/9186\/revisions"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/media?parent=9186"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/categories?post=9186"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/ph\/wp-json\/wp\/v2\/tags?post=9186"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}