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TAXABLE INCOME Over 10,000.01 30,000.01 70,000.01 140,000.01 250,000.01 500,000.01 10,000.00 30,000.00 70,000.00 140,000.00 250,000.00 500,000.00 Not over 10,000.00 30,000.00 70,000.00 140,000.00 250,000.00 500,000.00

TAX DUE Amount 500.00 2,500.00 8,500.00 22,500.00 50,000.00 125,000.00 Rate 5.00% 10.00% 15.00% 20.00% 25.00% 30.00% 32.00%

COVERAGE SEQ YEAR From 01-Jan 01-Jan 01-Jan 01-Jan 01-Jan 01-Jan 01-Jan To 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec 31-Dec First-01 First-02 First-03 First-04 First-05 First-06 First-07 First Middle Middle-01 Middle-02 Middle-03 Middle-04 Middle-05 Middle-06 Middle-07 Last Surname-01 Surname-02 Surname-03 Surname-04 Surname-05 Surname-06 Surname-07

EMPLOYEE'S NAME

1 2 3 4 5 6 7 8 9 10

2010 2010 2010 2010 2010 2010 2010

DATE OF BIRTH Surname-01, First-01 Middle-01 Surname-02, First-02 Middle-02 Surname-03, First-03 Middle-03 Surname-04, First-04 Middle-04 Surname-05, First-05 Middle-05 Surname-06, First-06 Middle-06 Surname-07, First-07 Middle-07 Surname-01, First-01 M. Surname-02, First-02 M. Surname-03, First-03 M. Surname-04, First-04 M. Surname-05, First-05 M. Surname-06, First-06 M. Surname-07, First-07 M. 27-Aug-1981 13-Feb-1967 07-Mar-1976 07-Jan-1976 10-Oct-1975 25-Jan-1970 19-Dec-1975

REGISTERED ADDRESS

TIN

Adress 01 Adress 02 Adress 03 Adress 04 Adress 05 Adress 06 Adress 07

111-111-111-000 222-222-222-000 333-333-333-000 444-444-444-000 555-555-555-000 666-666-666-000 777-777-777-000

PRESENT EMPLOYER INFORMATION RDO CODE EXEMPTION STATUS WIFE CLAIM EXEMPT Name Address ZIP Code TIN Agent Company Signatory Company Signatory Company Signatory Company Signatory Company Signatory Company Signatory Company Signatory DEF Company ABC Company Name

111 Single 222 Single 333 Married 444 Married 555 Married 666 Married 777 Married

XYZ Corporation Present Company Address 2222 xxx-xxx-xxx XYZ Corporation Present Company Address 2222 xxx-xxx-xxx XYZ Corporation Present Company Address 2222 xxx-xxx-xxx XYZ Corporation Present Company Address 2222 xxx-xxx-xxx XYZ Corporation Present Company Address 2222 xxx-xxx-xxx XYZ Corporation Present Company Address 2222 xxx-xxx-xxx XYZ Corporation Present Company Address 2222 xxx-xxx-xxx

Single Married

Yes No

PREVIO US Address ZIP Code TIN Taxable Income Tax Withheld 13th Month & Other Benefits 30,000.00 Previous Company Address 1000 xxx-xxx-xxx 30,000.00 30,000.00 30,000.00 Previous Company Address 1111 xxx-xxx-xxx 30,000.00 30,000.00 30,000.00

NON-TAXABLE/EXEMPT COMPENSATION INCOME De Minimis 33,500.00 33,500.00 33,500.00 33,500.00 33,500.00 33,500.00 38,500.00

210,000.00

239,500.00

TAXABLE COMPENSATION INCOME SSS, GSIS, PHIC, Pag-IBIG & Union Dues 6,856.45 9,750.00 12,150.00 10,650.00 11,100.00 7,650.00 9,450.00 Salaries & Other Forms of Compensation 13,372.57 14,827.91 21,626.66 16,514.67 5,870.45 Total 83,729.02 88,077.91 97,276.66 90,664.67 74,600.00 71,150.00 83,820.45 67,606.45 72,212.26 589,318.71 1,678,634.92 132,139.15 244,120.00 Basic Salary 137,872.88 217,662.00 324,498.00 303,126.00 333,420.00 141,791.16 220,264.88 Others 131,043.90 1,095.25 Specify Others 13th Month 17,414.00 30,902.00 49,108.00 45,296.00 50,420.00 18,288.00 32,692.00

DEDUCTIONS Total 155,286.88 379,607.90 373,606.00 348,422.00 383,840.00 161,174.41 252,956.88 2,054,894.07 625,000.00 Exemptions 50,000.00 75,000.00 50,000.00 75,000.00 100,000.00 125,000.00 150,000.00 Health Premium NET TAXABLE INCOME TAX DUE TAX WITHHELD BALANCE CHECK 289,717.69 -

DEPENDENT

105,286.88 304,607.90 323,606.00 273,422.00 283,840.00 36,174.41 102,956.88 1,429,894.07 0

15,557.38 66,382.37 72,081.80 57,026.60 60,152.00 3,426.16 15,091.38 289,717.69 0

15,557.38 66,382.37 72,081.80 57,026.60 60,152.00 3,426.16 15,091.38

DEPENDENTS Exemption Code S S1 M M1 M2 M3 M4 1 2 3 4 1 Full Name D01 2 Full Name D01 3 Full Name D01 4 Full Name D01 15-Sep-2007 16-Dec-2004 17-Jan-2000 16-Jun-1995 Full Name D02 Full Name D02 Full Name D02 12-Jul-2008 06-Dec-2003 09-Aug-1998 1 1 Full Name D01 30-Dec-1995 No. of Dependent/s Dependent as Accounted Dependent_01 Name Dependent_01 Birthdate Dependent_02 Name Dependent_02 Birthdate

11.00

11.00

COMMUNITY TAX CERTIFICATE Dependent_03 Name Dependent_03 Birthdate Dependent_04 Name Dependent_04 Birthdate No. Place of Issue

CCI201X 23987XXX Full Name D03 Full Name D03 17-Jun-2007 03-Sep-1999 Full Name D04 10-Oct-2009

Imus, Cavite

Date of Issue

Amount

13-Jan-2011

500.00

DLN:

Republika ng Pilipinas Kagawaran ng Pananalapi

Kawanihan ng Rentas Internas

Certificate of Compensation Payment/Tax Withheld

2

BIR Form No.

2316
July 2008 (ENCS)

For Compensation Payment With or Without Tax Withheld Fill in all applicable spaces. Mark all appropriate boxes with an "X"
1 For the Year 2 0 1 0 ( YYYY ) Part I Employee Information 3 Taxpayer 1 1 1 1 1 1 0 0 0 Identification No. 4 Employee's Name (Last Name, First Name, Middle Name)

0 0 0 0
5 RDO Code

For the Period 0 1 0 1 1 2 3 1 From (MM/DD) To (MM/DD) Details of Compensation Income and Tax Withheld from Present Employer Part IV-B Amount A. NON-TAXABLE/EXEMPT COMPENSATION INCOME 32 Basic Salary/ Statutory Minimum Wage
Minimum Wage Earner (MWE)

SURNAME-01, FIRST-01 MIDDLE-01

6 Registered Address

32

6A Zip Code

Adress 01
6B Local Home Address

2 2 2 2
6C Zip Code

33 Holiday Pay (MWE) 34 Overtime Pay (MWE)

33 34

6D Foreign Address

6E Zip Code

35 Night Shift Differential (MWE)

36 Hazard Pay (MWE) 37 13th Month Pay and Other Benefits

35
36 37

7 Date of Birth (MM/DD/YYYY)

8 Telephone Number

0 8 2 7

8
Single

1 30,000.00 33,500.00
Married 38 De Minimis Benefits 38 No 11 Date of Birth (MM/DD/YYYY) 39 SSS, GSIS, PHIC & Pag-ibig Contributions, & Union Dues
(Employee share only)

9 Exemption Status X

9A Is the wife claiming the additional exemption for qualified dependent children?

Yes 10 Name of Qualified Dependent Children

39

6,856.45

12 Statutory Minimum Wage rate per day 13 Statutory Minimum Wage rate per month 14

12 13

40 Salaries & Other Forms of Compensation 41 Total Non-Taxable/Exempt Compensation Income

40 41

13,372.57 83,729.02

Minimum Wage Earner whose compensation is exempt from withholding tax and not subject to income tax Part II Employer Information (Present) 15 Taxpayer xxx xxx xxx 0 0 0 0 Identification No. 16 Employer's Name

B. TAXABLE COMPENSATION INCOME REGULAR 42 Basic Salary 42 43

137,872.88

XYZ CORPORATION
17 Registered Address 17A Zip Code

43 Representation
44 Transportation
45 Cost of Living Allowance

44
45 46

Present Company Address

Main Employer Secondary Employer Part III Employer Information (Previous) 18 Taxpayer Identification No. 19 Employer's Name

2 2 2 2

0 0 0 0

46 Fixed Housing Allowance 47 Others (Specify) 47A

47A 47B

20 Registered Address

20A Zip Code

47B SUPPLEMENTARY 48 Commission

Part IV-A 21 Gross Compensation Income from 22 Less: Total Non-Taxable/

Exempt (Item 41)

Summary 21 22 23 24 25 26 27 28 29 30A 30B

48 49 50 51 52 53

Present Employer (Item 41 plus Item 55)

239,015.90 83,729.02 49 Profit Sharing 155,286.88 50 Fees Including Director's

Fees

23 Taxable Compensation Income

from Present Employer (Item 55)

24 Add: Taxable Compensation Income from Previous Employer 25 Gross Taxable Compensation Income 26 Less: Total Exemptions 27 Less: Premium Paid on Health
and/or Hospital Insurance (If applicable)

155,286.88 51 Taxable 13th Month Pay and Other Benefits 50,000.00 52 Hazard Pay 105,286.88 53 Overtime Pay

17,414.00

28 Net Taxable Compensation Income 29 Tax Due 30 Amount of Taxes Withheld 30A Present Employer 30B Previous Employer

15,557.38 15,557.38

54 Others (Specify) 54A 54B 54A 54B 55

31 Total Amount of Taxes Withheld As adjusted

31

15,557.38

55 Total Taxable Compensation Income

155,286.88

We declare, under the penalties of perjury, that this certificate has been made in good faith, verified by us, and to the best of our knowledge and belief, is true and correct pursuant to the provisions of the National Internal Revenue Code, as amended, and the regulations issued under authority thereof. Date Signed COMPANY SIGNATORY 56 Present Employer/ Authorized Agent Signature Over Printed Name

CONFORME: 57
CTC No.
of Employee

FIRST-01 MIDDLE-01 SURNAME-01

Date Signed Amount Paid Date of Issue

Employee Signature Over Printed Name Place of Issue

To be accomplished under substituted filing

I declare, under the penalties of perjury, that the information herein stated are reported I declare,under the penalties of perjury that I am qualified under substituted filing of Income Tax Returns(BIR Form No. 1700), since I received purely compensation income under BIR Form No. 1604CF which has been filed with the Bureau of Internal Revenue. from only one employer in the Phils. for the calendar year; that taxes have been correctly withheld by my employer (tax due equals tax withheld); that the BIR Form COMPANY SIGNATORY No. 1604CF filed by my employer to the BIR shall constitute as my income tax return; 58 Present Employer/ Authorized Agent Signature Over Printed Name and that BIR Form No. 2316 shall serve the same purpose as if BIR Form No. 1700 (Head of Accounting/ Human Resource or Authorized Representative) had been filed pursuant to the provisions of RR No. 3-2002, as amended.

59

FIRST-01 MIDDLE-01 SURNAME-01

Employee Signature Over Printed Name

(To be filled up by the BIR)

DLN:

Republika ng Pilipinas Kagawaran ng Pananalapi

BIR Form No.

Kawanihan ng Rentas Internas For Individuals Earning Compensation Income and Marginal Income Earner (Including Non-Business / Non-Profession Related Income)
1 For the Year (YYYY) Part I Taxpayer/Filer 5 9 TIN 6 RDO 0 0 0 0 0 0 0 0 0 0 Code Taxpayer's Name (Last Name, First Name, Middle Name) 2 Amended Return

Annual Income Tax Return

4 ATC
X

1700
Compensation Earner Marginal Income Earner Other Income/Earnings Spouse

July 2008 (ENCS)

Fill in all applicable spaces. Mark all appropriate boxes with an X.

3 No. of sheets attached

0 0 0 0

Yes

No

I I 0 11 I I 0 40 I I 0 41

Background

Information 7 TIN 10 8 RDO Code Spouse's Name (Last Name, First Name, Middle Name)

0 0 0 0

0, 0 0
11 Registered Address 12 Registered Address 17 Zip Code 18 Telephone Number

0
13 Date of Birth (MM/DD/YYYY) 19 Exemption Status Single PART II 20 Gross Taxable Compensation Income (Schedule 1) Other Taxable Income (Non-business/Non-profession Income
Including Net Income of Marginal Income Earners)

14 Zip Code 15 Telephone Number 19A Number of Qualified Dependent Children

16 Date of Birth (MM/DD/YYYY)

19B

Married Married

Is the wife claiming the additional exemption for Yes qualified dependent children? Spouse 20B

No

Computation of Tax Taxpayer/Filer 20A

21 22 23 Gross Taxable Income (Sum of Items 20A, 21A, 22A/20B, 21B, 22B) 24 Less:Total Personal & Additional Exemptions (Schedule 2) Premium paid on Health and/or Hospitalization Insurance not to exceed P2,400 per year. (See Instructions) Total (Sum of Items 24A & 24C / 24B & 24D) 25 Taxable Income (Item 23A less Item 24E/ Item 23B less Item 24F) 26 Tax Due 27 Less:Tax Credits/Payments Tax Withheld Per BIR Form No. 2316 Foreign Tax Credits
Tax Paid in Return Previously Filed, if this is an amended return

21A 22A 23A 24A 24C 24E 25A 26A 27A 27C 27E 27G 27I 28A 29A 29C 29E 29G 30A 30C 31 32

21B 22B 23B 24B 24D 24F 25B 26B 27B 27D 27F 27H 27J

Other Payment/s Made (please attach proof of payment

BIR Form. No. 0605)

Total Tax Credits/Payments (Sum of Items 27A,27C,27E, 27G/

27B,27D, 27F,27H) 28 Tax Payable/(Overpayment)(Item 26A less Item 27I / Item 26B less Item 27J)

*** 0.00 ***

28B 29B 29D 29F 29H 30B

29

Add: Penalties Surcharge Interest Compromise

Total Penalties (Sum of Items 29A, 29C & 29E / 29B, 29D & 29F)

30 Total Amount Payable/(Overpayment)(Sum of Items 28A & 29G / 28B & 29H) Aggregate Amount Payable/(Overpayment)(Sum of Items 30A & 30B) 31 Less: Amount Paid in this Return/First Installment

32 Amount Still Due on or before July 15, if taxpayer is allowed to pay by installment

I declare, under the penalties of perjury, that this return has been made in good faith, verified by me, and to the best of my knowledge and belief, is true and correct, pursuant to the provisions of the National Internal Revenue Code, as amended, and regulations issued under authority thereof. ` 33 000 Taxpayer/Authorized Agent (Signature over Printed Name) Stamp of Receiving Office/ Community Tax Certificate No. Place of Issue Date of Issue (MM/DD/YYYY) Amount AAB and Date of Receipt 37 34 35 36 Part III Drawee Bank/ Particulars Agency 38B 38 Cash/Bank 38A Debit Memo 39B 39 Check 39A 40 Tax Debit Memo 41 Others
41A 40A 41B

Number

Details of Payment Date MM DD YYYY

38C 39C 40B 41C 38D 39D 40C 41D

(RO's Signature/Bank Teller's Initial)

Amount

Machine Validation/Revenue Official Receipt Details (If not filed with the bank)

Schedule 1
Name of Employer TIN

Gross Compensation Income and Tax Withheld

Tax Withheld Taxpayer/Filer Spouse

BIR Form 1700 (ENCS)-Page 2 Compensation Income Taxpayer/Filer Spouse

Schedule 2
Name Birth Date

Qualified Dependent Children

(MM/DD/YYYY) Name Birth Date (MM/DD/YYYY)

TAX TABLE If Taxable Income is: Not over P 10,000

Over P 10,000 but not over P 30,000 Over P 30,000 but not over P 70,000 Over P 70,000 but not over P 140,000

Tax Due is: 5%

P 500 + 10 % of the excess over P 10,000 P 2,500 + 15 % of the excess over P 30,000 P 8,500 + 20 % of the excess over P 70,000

If Taxable Income is:

Over P 140,000 but not over P 250,000 Over P 250,000 but not over P 500,000 Over P 500,000

Tax Due is:

P 22,500 + 25 % of the excess over P 140,000 P 50,000 + 30 % of the excess over P 250,000 P 125,000 + 32 % of the excess over P 500,000

BIR Form 1700 - Annual Income Tax Return For Individuals Earning Compensation Income and Marginal Income Earners Guidelines and Instructions
Who Shall File This return shall be filed, in triplicate copies, by every resident citizen deriving compensation income from all sources, or resident alien and non-resident citizen with respect to compensation income from within the Philippines, or marginal income earner, except the following: 1. An individual whose gross compensation income does not exceed his total personal and additional exemptions; 2. An individual receiving purely compensation income, regardless of amount, from only one employer in the Philippines for the calendar year, the income tax of which has been withheld correctly by the said employer (tax due equals tax withheld); 3. An individual whose income has been subjected to final withholding tax (alien employee as well as Filipino employee occupying the same position as that of the alien employee of regional or area headquarters and regional operating headquarters of multinational companies, petroleum service contractors and sub-contractors, and offshore banking units; non-resident alien not engaged in trade or business); and 4. An individual who is exempt from income tax. Marginal Income Earner refers to individuals not otherwise deriving compensation as an employee under an employer-employee relationship but who are self-employed and deriving gross sales/receipts not exceeding P100,000 during any 12-month period. They shall file this return reflecting herein the net income from business. In case of married individuals who are still required to file returns or in those instances not covered by the substituted filing of returns, only one return for the taxable year shall be filed by either spouse to cover the income of the spouses, which return shall be signed by the husband and wife, unless it is physically impossible to do so, in which case signature of one of the spouses would suffice. When and Where to File The income tax return with a tax payable shall be filed with any Authorized Agent Bank (AAB) of the Revenue District Office where the taxpayer is required to register/or where the taxpayer has his legal residence or place of office in the Philippines. In places where there are no AABs, the return shall be filed with the Revenue Collection Officer or duly Authorized City or Municipal Treasurer. If taxpayer has no legal residence or place of office in the Philippines, the return shall be filed with the Office of the Commissioner or Revenue District Office No. 39, South Quezon City. However, income tax returns which are "no-payment returns" at the time of filing shall be filed directly with the Revenue District Office (RDO) where the taxpayer is required to register/or where the taxpayer has his legal residence or place of office in the Philippines. The returns of the taxpayers shall be filed on or before the fifteenth (15th) day of April of each year covering income for the preceding taxable year. When and Where to Pay Upon filing this return, the total amount payable shall be paid to the AAB where the return is filed. In places where there are no AABs, the tax shall be paid with the Revenue Collection Officer or duly Authorized City or Municipal Treasurer who will issue a Revenue Official Receipt (BIR Form No. 2524). When the tax due exceeds P2,000.00, the taxpayer who is a compensation earner may elect to pay in two equal installments, the first installment to be paid at the time the return is filed and the second, on or before July 15 of the same year. Where the return is filed with an AAB, taxpayer must accomplish and submit BIRprescribed deposit slip, which the bank teller shall machine validate as evidence that payment was received by the AAB. The AAB receiving the tax return shall stamp mark the word Received on the return and also machine validate the return as proof of filing the return and payment of the tax by the taxpayer, respectively. The machine validation shall reflect the date of payment, amount paid and transaction code, the name of the bank, branch code, tellers code and tellers initial. Bank debit memo number and date should be indicated in the return for taxpayer paying under the bank debit system. Overwithholding of income tax on compensation shall be refunded by the employer, except if the overwithholding is due to the fault of the employee then it shall be forfeited in favor of the government. For eFPS Taxpayer The deadline for electronically filing and paying the taxes due thereon shall be in accordance with the provisions of existing applicable revenue issuances. Personal and Additional Exemptions For taxable year 2008, the following transitory personal and additional exemptions shall be used: January 1 to July 6 to December Personal Exemption Total July 5, 2008 31, 2008 Single P 10,000 P 25,000 P 35,000 Head of the Family 12,500 25,000 37,500 Married 16,000 25,000 41,000 Additional Exemption maximum of 4 children Every Qualified 4,000 Dependent Children In the case of married individuals where only one of the spouses is deriving gross income, only such spouse shall be allowed the personal exemption. An individual, whether single or married, shall be allowed an additional exemption of P25,000.00 for each qualified dependent child, not exceeding four (4). The additional exemption for dependents shall be claimed by the husband, who is deemed the proper claimant unless he explicitly waives his right in favor of his wife. Dependent Child means a legitimate, illegitimate or legally adopted child chiefly dependent upon and living with the taxpayer if such dependent is not more than twenty-one (21) years of age, unmarried and not gainfully employed or if such dependent, regardless of age, is incapable of self-support because of mental or physical defect. In the case of legally separated spouses, additional exemption may be claimed only by the spouse who has custody of the child or children; Provided, that the total amount of additional exemptions that may be claimed by both shall not exceed the maximum additional exemptions allowed by the Tax Code. Change of Status If the taxpayer marries or should have additional dependent(s) during the taxable year, the taxpayer may claim the corresponding personal or additional exemption, as the case may be, in full for such year. If the taxpayer dies during the taxable year, his estate may still claim the personal and additional exemptions for himself and his dependent(s) as if he died at the close of such year. If the spouse or any of the dependents dies or if any of such dependents marries, becomes twenty-one (21) years old or becomes gainfully employed during the taxable year, the taxpayer may still claim the same exemptions as if the spouse or any of the dependents died, or as if such dependents married, became twenty-one (21) years old or became employed at the close of such year. Provided, that in 2008, the pro-rated personal and additional exemptions shall apply as stated. Gross Taxable Compensation Income The gross taxable compensation income of the taxpayer does not include SSS, GSIS, Medicare and Pag-ibig Contributions, and Union Dues of individuals The non-business/non-profession related income reported under "other taxable income" should reflect only the net taxable amount. Premium Payment on Health and/or Hospitalization Insurance Premium payment on health and/or hospitalization insurance of an individual taxpayer, including his family, in the amount of P2,400.00 per year, per family, may be deducted from gross income: Provided, that said taxpayer, including his family, has a yearly gross income of not more than P250,000.00. In case of married taxpayers, only the spouse claiming the additional exemption for dependents shall be entitled to this deduction. Penalties There shall be imposed and collected as part of the tax: 1. A surcharge of twenty five percent (25%) for each of the following violations: a) Failure to file any return and pay the amount of tax or installment due on or before the due date; b) Unless otherwise authorized by the Commissioner, filing a return with a person or office other than those with whom it is required to be filed; c) Failure to pay the full or part of the amount of tax shown on the return, or the full amount of tax due for which no return is required to be filed on or before the due date; d) Failure to pay the deficiency tax within the time prescribed for its payment in the notice of assessment. 2. A surcharge of fifty percent (50%) of the tax or of the deficiency tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud, for each of the following violations: a) Willful neglect to file the return within the period prescribed by the Code or by rules and regulations; or b) In case a false or fraudulent return is willfully made. 3. Interest at the rate of twenty percent (20%) per annum, or such higher rate as may be prescribed by rules and regulations, on any unpaid amount of tax, from the date prescribed for the payment until it is fully paid. 4. Compromise penalty. Attachments Required 1. Certificate of Income Tax Withheld on Compensation (BIR Form 2316). 2. Waiver of the husbands right to claim additional exemption, if applicable. 3. Duly approved Tax Debit Memo, if applicable. 4. Proof of Foreign Tax Credits, if applicable. 5. For amended return, proof of payment and the return previously filed. 6. Summary Alphalist of Withholding Agents of Income Payments Subjected to Withholding Tax at Source (SAWT), if applicable. Proof Proof of Other Payment/s, if applicable 7. Note: All background information must be properly filled up. Box No. 1 refers to transaction period and not the date of filing this return. TIN Taxpayer Identification Number The last 4 digits of the 13-digit TIN refers to the branch code. ENCS

12,500

16,500

For taxable year 2009 and onwards, each individual taxpayer, whether single or married, shall be allowed a basic personal exemption amounting to Fifty thousand pesos (P50,000.00).