It’s important to understand ATC and how they affect your taxes. The List of BIR ATC (Alphanumeric Tax Codes) helps you figure out the right withholding tax rates and forms you need. Here’s a simple guide to help you understand it better.
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What is BIR’s ATC (Alphanumeric Tax Code)
An ATC (Alphanumeric Tax Code) is a code used by the Bureau of Internal Revenue (BIR) to classify businesses based on their activities. It also determines the tax rate to be withheld from your income, based on your line of business. For example, if you’re a doctor, consultant, or business owner, the list of ATC helps BIR apply the appropriate tax rates.
How to Figure Out Your ATC
When paying employees or suppliers, you may need to withhold a portion of their pay for taxes. The ATC (Alphanumeric Tax Code) determines how much tax should be withheld. Understanding your ATC helps you calculate the correct amount to withhold.
Above is a selection of ATCs, their descriptions, and corresponding tax rates:
Schedule of Alphanumeric Tax Codes (ATC)
| Nature of Income Payment | Tax Rate | ATC | |
|---|---|---|---|
| Individual | Corporation | ||
| Professional (Lawyers, CPAs, Engineers, etc.) | |||
| If gross income for the current year did not exceed P 3M | 5% | WI010 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI011 | |
| Professional (Lawyers, CPAs, Engineers, etc.) | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC010 | |
| If gross income exceeds P 720,000 | 15% | WC011 | |
| Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees | |||
| If gross income for the current year did not exceed P 3M | 5% | WI020 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI021 | |
| Professional entertainers such as, but not limited to actors and actresses, singers, lyricists, composers, emcees | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC020 | |
| If gross income exceeds P 720,000 | 15% | WC021 | |
| Professional athletes including basketball players, pelotaris and jockeys | |||
| If gross income for the current year did not exceed P 3M | 5% | WI030 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI031 | |
| Professional athletes including basketball players, pelotaris and jockeys | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC030 | |
| If gross income exceeds P 720,000 | 15% | WC031 | |
| All directors and producers involved in movies, stage, radio, television and musical productions | |||
| If gross income for the current year did not exceed P 3M | 5% | WI040 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI041 | |
| All directors and producers involved in movies, stage, radio, television and musical productions | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC040 | |
| If gross income exceeds P 720,000 | 15% | WC041 | |
| Management and technical consultants | |||
| If gross income for the current year did not exceed P 3M | 5% | WI050 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI051 | |
| Management and technical consultants | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC050 | |
| If gross income exceeds P 720,000 | 15% | WC051 | |
| Business and bookkeeping agents and agencies | |||
| If gross income for the current year did not exceed P 3M | 5% | WI060 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI061 | |
| Business and bookkeeping agents and agencies | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC060 | |
| If gross income exceeds P 720,000 | 15% | WC061 | |
| Insurance agents and insurance adjusters | |||
| If gross income for the current year did not exceed P 3M | 5% | WI070 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI071 | |
| Insurance agents and insurance adjusters | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC070 | |
| If gross income exceeds P 720,000 | 15% | WC071 | |
| Other recipients of talent fees | |||
| If gross income for the current year did not exceed P 3M | 5% | WI080 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI081 | |
| Other recipients of talent fees | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC080 | |
| If gross income exceeds P 720,000 | 15% | WC081 | |
| Fees of directors who are not employees of the company | |||
| If gross income for the current year did not exceed P 3M | 5% | WI090 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI091 | |
| Rentals: On gross rental or lease for the continued use or possession of personal property in excess of Ten thousand pesos (P 10,000) annually and real property used in business which the payor or obligor has not taken title or is not taking title, or in which has no equity; poles, satellites, transmission facilities and billboards | 5% | WI100 | WC100 |
| Cinematographic film rentals and other payments to resident individuals and corporate cinematographic film owners, lessors or distributors | 5% | WI110 | WC110 |
| Income payments to certain contractors | 2% | WI120 | WC120 |
| Income distribution to the beneficiaries of estates and trusts | 15% | WI130 | |
| 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) | |||
| If gross income for the current year did not exceed P 3M | 5% | WI139 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI140 | |
| 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) | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC139 | |
| If gross income exceeds P 720,000 | 15% | WC140 | |
| Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments | |||
| If gross income for the current year did not exceed P 3M | 5% | WI151 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI150 | |
| Professional fees paid to medical practitioners (includes doctors of medicine, doctors of veterinary science & dentists) by hospitals & clinics or paid directly by Health Maintenance Organizations (HMOs) and/or similar establishments | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC151 | |
| If gross income exceeds P 720,000 | 15% | WC150 | |
| Payment by the General Professional Partnerships (GPPs) to its partners | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WI152 | |
| If gross income exceeds P 720,000 | 15% | WI153 | |
| Income payments made by credit card companies | ½ of 1% | WI156 | WC156 |
| Additional income payments to government personnel from importers, shipping and airline companies or their agents for overtime services | 15% | WI159 | |
| 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 | 1% | WI640 | WC640 |
| 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 | 2% | WI157 | WC157 |
| Income payment made by top withholding agents to their local/resident supplier of goods other than those covered by other rates of withholding tax | 1% | WI158 | WC158 |
| Income payment made by top withholding agents to their local/resident supplier of services other than those covered by other rates of withholding tax | 2% | WI160 | WC160 |
| 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 | |||
| If gross income for the current year did not exceed P 3M | 5% | WI515 | |
| If gross income is more than P 3M or VAT Registered regardless of amount | 10% | WI516 | |
| 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 | |||
| If gross income for the current year did not exceed P 720,000 | 10% | WC515 | |
| If gross income exceeds P 720,000 | 15% | WC516 | |
| Gross payments to embalmers by funeral parlors | 1% | WI530 | |
| Payments made by pre-need companies to funeral parlors | 1% | WI535 | WC535 |
| Tolling fees paid to refineries | 5% | WI540 | WC540 |
| Income payments made to suppliers of agricultural products in excess of cumulative amount of P 300,000 within the same taxable year | 1% | WI610 | WC610 |
| 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 | 5% | WI630 | WC630 |
| 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 | 1% | WI632 | WC632 |
| On gross amount of refund given by MERALCO to customers with active contracts as classified by MERALCO | 15% | WI650 | WC650 |
| On gross amount of refund given by MERALCO to customers with terminated contracts as classified by MERALCO | 15% | WI651 | WC651 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO | 10% | WI660 | WC660 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by MERALCO | 15% | WI661 | WC661 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Residential and General Service customers whose monthly electricity consumption exceeds 200 kwh as classified by other Distribution Utilities (DU) | 10% | WI662 | WC662 |
| On gross amount of interest on the refund of meter deposit whether paid directly to the customers or applied against customer’s billings of Non-Residential customers whose monthly electricity consumption exceeds 200 kwh as classified by other Distribution Utilities (DU) | 15% | WI663 | WC663 |
| Income payments made by political parties and candidates of local and national elections on all their purchases of goods and services related to campaign expenditures, and income payments made by individuals or juridical persons for their purchases of goods and services intended to be given as campaign contributions to political parties and candidates | 5% | WI680 | WC680 |
| Income payments received by Real Estate Investment Trust (REIT) | 1% | WC690 | |
| Interest income derived from any other debt instruments not within the coverage of deposit substitutes and Revenue Regulations No. 14-2012 | 15% | WI710 | WC710 |
| Income payments on locally produced raw sugar | 1% | WI720 | WC720 |
Not sure which ATC applies to your business? Ask one of our online tax experts!
What Forms Do You Need When Taxes Are Withheld from Your Income?
If someone has already taken taxes out of your income, they should give you certain forms:
- BIR Form 2307 – This form shows how much tax has been withheld from your income.
- BIR Form 2316 – If you’re an employee, this form shows all the tax withheld from your salary for the entire year.
Should You Include Withheld Taxes on Your Tax Forms?
If you’re a business owner or a freelance – yes, if taxes have been withheld from your income, you need to report them when you file your income taxes. Here’s where you should include them:
Quarterly Filing
- BIR Form 1701Q (for individuals and freelancers)
- BIR Form 1702Q (for corporations)
Annual Filing
- BIR Form 1701 (for mixed income earners, using either itemized or optional standard deduction)
- BIR Form 1701A (for purely self-employed individuals and freelancers, using either the 8% flat rate or graduated rate with optional standard deduction)
- BIR Form 1702RT (for corporations subject to the regular income tax rate)
Make sure to report any taxes that have already been withheld from your income on these forms.
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How to Claim Tax Credits
As a business owner or a freelancer, if taxes have been withheld from your income, you might be able to get that money back as a tax credit. This means you could pay less in taxes or even get a refund! Here’s how to do it:
- Check Your BIR Form 2307 – This form shows how much tax has been withheld from you.
- File Your Tax Forms – When you file your taxes (like BIR Form 1701 or 1702), make sure to include the amount from your BIR Form 2307. This can help reduce the taxes you owe.
- Get Your Tax Credit – The tax credit can lower the amount you owe or even get you a refund if you’ve overpaid.
If You’re Withholding Taxes from Your Suppliers
If you’re withholding taxes from your suppliers or contractors (like freelancers or service providers), make sure you’re using the correct BIR forms:
- BIR Form 1601-EQ: Used for filing the quarterly expanded withholding taxes you collected from your suppliers.
- BIR Form 0619-E: Used to remit expanded withholding tax for the first two months of each quarter.
- BIR Form 2307: Give this to your suppliers. It shows how much tax you withheld from them and allows them to claim it as a tax credit.
💡 If you’re also withholding tax from employees, here’s what you’ll need:
- BIR Form 1601-C: For monthly withholding tax on compensation (salaries).
- BIR Form 1604-C: Annual report summarizing all taxes withheld from employees for the year.
- BIR Form 2316: Give this to your employees. It shows how much tax you withheld from their salary.
Understanding ATC codes, withholding taxes, and the right forms can feel overwhelming—but it doesn’t have to be. Whether you’re a business owner, freelancer, or just figuring things out, knowing how these work helps you stay compliant and even claim tax credits. And the best part? You don’t have to do it all alone. With Taxumo, managing your taxes is easier and faster—just a click, and you’re done.
I am confused on the usage of WI and WC.
Some says that the usage is dependent on the supplier while other says on the withholding agent( buyer).
Please enlighten me on this.
WHAT IS THE CORRECT ATC TO BE APPLIED WHEM PURCHASE OF LETTERHEADS AND FORMS? WC158 – 1% OR WC120 2%?
Hi Josephine,
ATC varies depending on the Line of Business indicated on the COR (Form 2303). It’s best to check with our accountant partners on your case here: https://marketplace.taxumo.com/search?q=consult+as&options%5Bprefix%5D=last