Appendix 32

DEPARTMENT OF EDUCATION Fund Cluster :

Entity Name
REGULAR MOOE

Date: Nov. , 2022

DISBURSEMENT VOUCHER
STA. LINA ELEMENTARY SCHOOL DV No.: 2022-11-043

Mode of MDS Check X Commercial Check ADA Others (Please specify)

Payment _______________________
TIN/Employee No.: ORS/BURS No.:
Payee CAGELCO II
000-968-623-0000
Address Libertad, Abulug, Cagayan

Particulars Responsibility Center MFO/PAP Amount

Payment of electric bill for November 2022 ₱4,643.23

Tax Base 4,355.66

Less: Tax 5% 217.78
Tax Withheld 217.78

Gross Amount: 4,861.01 - 217.78

Amt for Payment 4,643.23

Amount Due ₱4,643.23

A. Certified: Expenses/Cash Advance necessary, lawful and incurred under my direct supervision.

LEAH A. MARQUEZ
Principal II

B. Accounting Entry:
Account Title UACS Code Debit Credit

C. Certified: D. Approved for Payment

X Cash available
Subject to Authority to Debit Account (when applicable)
X Sup
proper

Signature Signature
Printed
Printed Name STACY L. SACOPASO LEAH A. MARQUEZ
Name
Position Administrative Assistant II Position Principal II

Date Nov. , 2022 Date Nov. , 2022

E. Receipt of Payment JEV No.

Check/ ADA Date : Bank Name & Account Number:
No. :
978336 Nov. , 2022 2022-11-043
LBP - 2252-1067-93
Date : Printed Name: Date:
Signature :
CAGELCO II
Nov. , 2022
Official Receipt No. & Date/Other Documents: ___________________________________
 COMPUTATION OF WITHHOLDING TAX
For the month of NOVEMBER 2022

2307

BILL AMOUNT 4,861.01

less:
Government Taxes:
VAT generation 293.66
VAT transmission 39.80
VAT System loss 34.61
VAT Distribution 48.78
VAT Others 1.13
417.98
Miscellaneous Taxes:
Franchise tax 1.61
Real Property Tax 13.27
14.88
Universal Charges:
Missionary Electrification 60.30
Environmental charge
Feed in tariff Allowance 12.19
NPC SCC Stranded Cost
TOTAL TAXES 72.49

TAX BASE 4,355.66

TAX PERCENTAGE 5%
WITHHOLDING TAX ON SERVICES 217.78

For payment

Bill Grand Total 4,861.01

less: withholding tax 217.78
AMOUNT FOR PAYMENT 4,643.23
 Republic of the Philippines
For BIR BCS/ Department of Finance
Use Only Item: Bureau of Internal Revenue
BIR Form No.
Certificate of Creditable Tax
2307
January 2018 (ENCS)
Withheld at Source 2307 01/18ENCS
Fill in all applicable spaces. Mark all appropriate boxes with an "X".

1 For the Period From 11 01 2022 (MM/DD/YYYY) To 11 30 2022 (MM/DD/YYYY)

Part I – Payee Information

2 Taxpayer Identification Number (TIN)

000 - 968 - 623 - 0 0 00
3 Payee’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

CAGELCO II
4 Registered Address 4A ZIP Code

LIBERTAD, ABULUG, CAGAYAN

5 Foreign Address, if applicable

Part II – Payor Information

6 Taxpayer Identification Number (TIN) 470 - 818 - 739 - 5 9 1

7 Payor’s Name (Last Name, First Name, Middle Name for Individual OR Registered Name for Non-Individual)

STA. LINA ELEMENTARY SCHOOL

8 Registered Address 8A ZIP Code

STA. LINA, LUNA, APAYAO 3813

Part III – Details of Monthly Income Payments and Taxes Withheld
AMOUNT OF INCOME PAYMENTS
Income Payments Subject to Tax Withheld for the
ATC 1st Month of 2nd Month of 3rd Month of the
Expanded Withholding Tax Total Quarter
the Quarter the Quarter Quarter

Total -
Money Payments Subject to
Withholding of Business Tax
(Government & Private)
FWVAT on payments for purchases of
services WV020 4,355.66 217.78

Total
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. Further, we give our consent to the processing of our information as contemplated under the *Data Privacy Act of 2012 (R.A. No. 10173) for
legitimate and lawful purposes.

STACY L. SACOPASO

Signature over Printed Name of Payor/Payor’s Authorized Representative/Tax Agent

(Indicate Date
Title/Designation
of and TIN)
Tax Agent Accreditation No./ Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/ (MM/DD/YYYY)
YYYY)
CONFORME:

CAGELCO II

Signature over Printed Name of Payee/Payee’s Authorized Representative/Tax Agent

(Indicate Date
Title/Designation
of and TIN)
Tax Agent Accreditation No./ Issue Date of Expiry
Attorney’s Roll No. (if applicable) (MM/DD/ (MM/DD/YYYY)
YYYY)
*NOTE: The BIR Data Privacy is in the BIR website (www.bir.gov.ph)
 SCHEDULES OF ALPHANUMERIC TAX CODES
ATC ATC
A Income Payments subject to Expanded Withholding Tax Corporati A Income Payments subject to Expanded Withholding Tax
Individual Individual Corporation
on
Professional (Lawyers, CPAs, Engineers, etc.) Payment by the General Professional Partnerships (GPPs) to its partners
If gross income for the current year did not exceed P 3M WI010 If gross income for the current year did not exceed P 720,000 WI152
If gross income is more than P 3M or VAT Registered regardless of amount WI011 If gross income exceeds P 720,000 WI153
Professional (Lawyers, CPAs, Engineers, etc.) Income payments made by credit card companies WI156 WC156
If gross income for the current year did not exceed P 720,000 WC010Additional income payments to government personnel from importers, shipp
WI159
If gross income exceeds P 720,000 WC011and airline companies or their agents for overtime services
Professional entertainers such as, but not limited to actors and actresses, singers, Income payments made by the government and government-owned and
lyricist, composers, emcees controlled corporations (GOCCs) to its local/resident suppliers of goods WI640 WC640
If gross income for the current year did not exceed P 3M WI020 other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amoun WI021 Income payments made by the government and government-owned and
Professional entertainers such as, but not limited to actors and actresses, singers, controlled corporations (GOCCs) to its local/resident suppliers of services WI157 WC157
lyricists, composers, emcees other than those covered by other rates of withholding tax
If gross income for the current year did not exceed P 720,000 WC020 Income payment made by top withholding agents to their local/resident supp
WI158 WC158
If gross income exceeds P 720,000 WC021 of goods other than those covered by other rates of withholding tax
Professional athletes including basketball players, pelotaris and jockeys Income payment made by top withholding agents to their local/resident supp
WI160 WC160
If gross income for the current year did not exceed P 3M WI030 of services other than those covered by other rates of withholding tax
If gross income is more than P 3M or VAT Registered regardless of amoun WI031 Commissions, rebates, discounts and other similar considerations paid/granted to
Professional athletes including basketball players, pelotaris and jockeys independent and/or exclusive sales representatives and marketing agents and sub-
If gross income for the current year did not exceed P 720,000 WC030 agents of companies, including multi-level marketing companies
If gross income exceeds P 720,000 WC031 If gross income for the current year did not exceed P 3M WI515
All directors and producers involved in movies, stage, radio, television and musical If gross income is more than P 3M or VAT Registered regardless of WI516
productions Commissions, rebates, discounts and other similar considerations paid/ granted
If gross income for the current year did not exceed P 3M WI040 to independent and/or exclusive sales representatives and marketing agents
If gross income is more than P 3M or VAT Registered regardless of amoun WI041 and sub-agents of companies, including multi-level marketing companies
All directors and producers involved in movies, stage, radio, television and musical If gross income for the current year did not exceed P 720,000 WC515
productions If gross income exceeds P 720,000 WC516
If gross income for the current year did not exceed P 720,000 WC040 Gross payments to embalmers by funeral parlors WI530
If gross income exceeds P 720,000 WC041 Payments made by pre-need companies to funeral parlors WI535 WC535
Management and technical consultants Tolling fees paid to refineries WI540 WC540
If gross income for the current year did not exceed P 3M WI050 Income payments made to suppliers of agricultural products in excess
WI610 WC610
If gross income is more than P 3M or VAT Registered regardless of amoun WI051 of cumulative amount of P 300,000 within the same taxable year
Management and technical consultants Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 720,000 WC050 such as but not limited to silver, gold, marble, granite, gravel, sand, boulder WI630 WC630
If gross income exceeds P 720,000 WC051 and other mineral products except purchases by Bangko Sentral ng Pilipina
Business and bookkeeping agents and agencies Income payments on purchases of minerals, mineral products and quarry
If gross income for the current year did not exceed P 3M WI060 resources by Bangko Sentral ng Pilipinas (BSP) from gold miners/suppliers WI632 WC632
If gross income is more than P 3M or VAT Registered regardless of amoun WI061 PD 1899, as amended by RA No. 7076
Business and bookkeeping agents and agencies On gross amount of refund given by MERALCO to customers with
WI650 WC650
If gross income for the current year did not exceed P 720,000 WC060 active contracts as classified by MERALCO
If gross income exceeds P 720,000 WC061 On gross amount of refund given by MERALCO to customers with
WI651 WC651
Insurance agents and insurance adjusters terminated contracts as classified by MERALCO
If gross income for the current year did not exceed P 3M WI070 On gross amount of interest on the refund of meter deposit whether paid dire
If gross income is more than P 3M or VAT Registered regardless of amoun WI071 the customers or applied against customer’s billings of Residential and Gen
WI660 WC660
Insurance agents and insurance adjusters Service customers whose monthly electricity consumption exceeds 200 kwh
If gross income for the current year did not exceed P 720,000 WC070 classified by MERALCO
If gross income exceeds P 720,000 WC071 On gross amount of interest on the refund of meter deposit whether paid dire
Other recipients of talent fees the customers or applied against customer’s billings of Non- Residential c
WI661 WC661
If gross income for the current year did not exceed P 3M WI080 whose monthly electricity consumption exceeds 200 kwh as classified by
If gross income is more than P 3M or VAT Registered regardless of amoun WI081 MERALCO
Other recipients of talent fees On gross amount of interest on the refund of meter deposit whether paid dire
If gross income for the current year did not exceed P 720,000 WC080 the customers or applied against customer’s billings of Residential and Gen
WI662 WC662
If gross income exceeds P 720,000 WC081 Service customers whose monthly electricity consumption exceeds 200 kwh
Fees of directors who are not employees of the company classified by other electric Distribution Utilities (DU)
If gross income for the current year did not exceed P 3M WI090 On gross amount of interest on the refund of meter deposit whether paid dire
If gross income is more than P 3M or VAT Registered regardless of amoun WI091 the customers or applied against customer’s billings of Non-Residential cu
WI663 WC663
Rentals: On gross rental or lease for the continued use or possession of persona whose monthly electricity consumption exceeds 200 kwh as classified by ot
property in excess of Ten thousand pesos (P 10,000) annually and real property electric Distribution Utilities (DU)
WI100 WC100
used in business which the payor or obligor has not taken title or is not taking titl Income payments made by political parties and candidates of local and nati
or in which has no equity; poles, satellites, transmission facilities and billboards elections on all their purchases of goods and services related to campaign
Cinematographic film rentals and other payments to resident individuals and expenditures, and income payments made by individuals or juridical persons WI680 WC680
WI110 WC110
corporate cinematographic film owners, lessors or distributors their purchases of goods and services intended to be given as campaign
Income payments to certain contractors WI120 WC120 contributions to political parties and candidates
Income distribution to the beneficiaries of estates and trusts WI130 Income payments received by Real Estate Investment Trust (REIT) WC690
Gross commissions or service fees of customs, insurance, stock, immigration and Interest income derived from any other debt instruments not within the
WI710 WC710
commercial brokers, fees of agents of professional entertainers and real estate coverage of deposit substitutes and Revenue Regulations No. 14-2012
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers Income payments on locally produced raw sugar WI720 WC720
and real estate brokers) Sale of Real Property (Ordinary Asset) 1.50% WI555 WC555
If gross income for the current year did not exceed P 3M WI139 3% WI556 WC556
If gross income is more than P 3M or VAT Registered regardless of amoun WI140 5% WI557 WC557
Gross commissions or service fees of customs, insurance, stock, immigration and 6% WI558 WC558
commercial brokers, fees of agents of professional entertainers and real estate B Money Payments Subject to Withholding of Business Tax by Government
service Practitioners (RESPs), (i.e. real estate consultants, real estate appraisers or Private Payor (Individual & Corporate)
and real estate brokers) Persons Exempt from VAT under Sec. 109BB (creditable)-Government With
WB080
If gross income for the current year did not exceed P 720,000 WC139 Agent
If gross income exceeds P 720,000 WC140 Persons Exempt from VAT under Sec. 109BB (creditable)-Private Withholdi
WB082
Professional fees paid to medical practitioners (includes doctors of medicine, Agent
doctors of veterinary science & dentists) by hospitals & clinics or paid directly by VAT Withholding on Purchases of Goods (with waiver of privilege to claim in
WV012
Health Maintenance Organizations (HMOs) and/or similar establishments credit) (creditable)
If gross income for the current year did not exceed P 3M WI151 VAT Withholding on Purchases of Services (with waiver of privilege to claim
WV022
If gross income is more than P 3M or VAT Registered regardless of amoun WI150 tax credit) (creditable)
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 WC151
If gross income exceeds P 720,000 WC150
C Money Payments Subject to Withholding of Business Tax by Government Payor Only
Tax on Carriers and Keepers of Garages WB030 Tax on Other Non-Banks Financial Intermediaries not Performing Quasi-Banking
Franchise Tax on Gas and Utilities WB040 Functions
Franchise Tax on radio & radio & TV broadcasting companies whose annual gross receipts do A. On interest, commissions and discounts from lending activities as well as Income
not exceed P10M & who are not VAT-registered taxpayers WB050 from financial leasing, on the basis of the remaining maturities of instrument from
Tax on Life Insurance Premiums WB070 which such receipt are derived
Tax on Overseas Dispatch, Message or Conversation from the Philippines WB090 - Maturity period is five years or less ### WB108
Tax on Banks and Non-Bank Financial Intermediaries Performing Quasi Banking Functions - Maturity period is more than five years ### WB109
A. On interest, commissions and discounts from lending activities as well as income from financial B. On all other items treated as gross income under the code ### WB110
leasing, on the basis of the remaining maturities of instrument from which such receipt are derived Tax on Cockpits WB140
- Maturity period is five years or less 5% WB301 Tax on amusement places, such as cabarets, night and day clubs, videoke bars, karaoke bar
WB150
- Maturity period is more than five years 1% WB303 karaoke television, karaoke boxes, music lounges and other similar establishments
B. On dividends and equity shares and net income of subsidiaries 0% WB102 Tax on Boxing exhibitions WB160
C. On royalties, rentals of property, real or personal, profits from exchange Tax on Professional basketball games WB170
and all other items treated as gross income under the Code 7% WB103 Tax on jai-alai and race tracks WB180
D. On net trading gains within the taxable year on foreign currency, debt Tax on sale, barter or exchange of stocks listed and traded through Local Stock exchange WB200
securities, derivatives and other similar financial instruments 7% WB104 Tax on shares of stock sold or exchanged through initial and secondary public offering
Business tax on Agents of Foreign Insurance Companies - Owner of the Property WB121 - Not over 25% ### WB201
Tax on International Carriers WB130 - Over 25% but not exceeding 33 1/3% ### WB202
Business Tax on Agents of Foreign Insurance Companies - Insurance Age WB120 - Over 33 1/3% ### WB203
Business Tax on Agents of Foreign Insurance Companies - Owner of the Property WB121
Tax on International Carriers WB130