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V253 EWT Computation and Compliance
Training Materials
Presentation Slides (PDF)
Filled-up BIR Form 2307 sample
EWT Concepts Review
Review of Withholding Tax System (11:08)
Withholding Agent (8:52)
EWT Compliance / Deadline Reminders (23:01)
List of Certain Income Payments / Transactions subject to EWT
Computation of EWT Due
How to Compute for EWT Due & Payable (Formula) (6:41)
Computation Basis of Non-VAT registered supplier/vendor (10:26)
Computation Basis of VAT registered supplier/vendor (11:40)
How BIR Form 2307 is used as Creditable Tax
How BIR Form 2307 is used as Creditable Tax (14:06)
Workshop - Case Study
Data for Workshop Exercises - 2307, 0619E, 1601EQ and QAP
Data for Workshop Exercises - QAP and AP
How to prepare/fill-up BIR Forms / Tax Returns
BIR Form 2307 (15:43)
BIR Form 0619E - Month 1 (14:47)
BIR Form 0619E - Month 2 (7:56)
BIR Form 1601EQ - Month 3 (14:23)
BIR Form 1601EQ - Month 3 (2 or more ATCs scenario) (6:20)
BIR Form 1604E AIF (Annual) (11:40)
What to do if no EWT due payments for Monthly or Quarterly? How to comply? (11:28)
What to do if no EWT due payments during the year? How to comply for 1604E AIF? (3:48)
How to prepare/fill-up Tax Reports
Quarterly Alphalist of Payees (QAP) - includes how to generate dat file and ms excel report (19:56)
Annual Alphalist of Payees (AP) - includes how to generate dat file and ms excel report (16:03)
How to validate dat file (9:43)
What to do if no EWT due payments for Monthly or Quarterly? How to comply?
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