Application of Companies Engaged in Customs Brokerage
PEZA Roxas Boulevard corner San Luis Street, Pasay City, Philippines Tel. No.: (632) 551-3454 or 551-3455; Fax No.: (632) 891-6380; Email: info@peza.gov.ph
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This BIR return shall be filed in triplicate by the following: 1. All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337. 2. Payors to non-residents receiving income subject to value-added tax. 3. Payors to VAT registered taxpayers receiving income subject to value-added tax.4. Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the "Notice of Availment of the Option to Pay the Tax through the Withholding Process", copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee.
This BIR return shall be in filed in triplicate by operators of race tracks for remittance of withholding of percentage tax on race horse prizes and winnings on horse racing bets.
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