Amending Pertinent Provisions of Revenue Regulations No. 6-82, As Amended by Revenue Regulations No. 12-86, Otherwise Known as the Withholding Tax Regulations On Compensation and prescribing a Revised Withholding Tax Table therefor

December 26, 1991 REVENUE REGULATIONS NO. 01-92 SUBJECT : Amending Pertinent Provisions of Revenue Regulations No. 6-8 2, As Amended by Revenue Regulations No. 1 2-86, Otherwise Known as the Withholding Tax Regulations on Compensation and Prescribing a Revised Withholding Tax Table Therefor TO : All Internal Revenue Officers, Withholding Agents and Others Concerned SECTION 1 . Scope . Pursuant to Sections 245 and 72 of the National Internal Revenue Code in relation to Republic Act No. 7167, these Regulations are hereby promulgated prescribing the collection at source of income tax on compensation income paid on or after January 1, 1992 under the Revised Withholding Tax Tables (ANNEX "A") which take into account the increase of personal and additional exemptions. acd SECTION 2 . Section 7 of Revenue Regulations No. 6-82, as amended by Revenue Regulations No. 12-86 is hereby further amended to read as follows: "Sec. 7. Requirement of Withholding xxx xxx xxx I. Withholding of Tax on compensation paid to resident employees . (a) In general, an employer making payment of compensation shall deduct and withhold from such compensation a tax determined in accordance with the prescribed Revised Withholding Tax Tables, effective January 1, 1992 (ANNEX "A"). xxx xxx xxx SECTION 3 . Section 8 of Revenue Regulations No. 6-82 as amended by Revenue Regulations No. 12-86, is hereby further amended to read as follows: "Sec. 8. Right to claim the following exemptions . . . ." Each employee shall be allowed to claim the following amount of exemptions with respect to compensation paid on or after January 1, 1992. (a) If single or married but judicially declared as legally separated with no qualified dependents P9,000.00. (b) If married, and both spouses are employed, each spouse shall be entitled to a personal exemption of P9,000.00. (c) If married, and only one spouse is employed, the employed spouse shall be entitled to P18,000.00. (d) If head of the family P12,000.00. (e) Additional exemption for each qualified dependent child but not to exceed four (4) dependent children, P5,000.00. For purposes of compliance with the requirement of withholding tax on compensation income, the husband shall be deemed the proper claimant of the additional exemption for dependent children in the case of married individuals. The option of claiming additional exemption, and the special additional personal exemption by either husband or wife shall be exercised and reflected in the joint income tax return. (f) If the gross compensation income of single, married or legally separated individual, or head of family does not exceed the aggregate (combined compensation income of husband and wife) amount of Twenty Thousand Pesos (P20,000.00), he is further entitled to a special additional personal exemption of Four Thousand Pesos (P4,000.00). acd SECTION 4 . Repealing Clause . All existing rules and regulations or portions thereof which are inconsistent with the provisions of these regulations are hereby revoked. SECTION 5 . Effectivity . These regulations shall take effect on compensation income from January 1, 1992. (SGD.) JESUS P. ESTANISLAO Secretary of Finance Recommending Approval: (SGD.) JOSE U. ONG Commissioner of Internal Revenue ANNEX A REVISED DAILY WITHHOLDING TAX TABLE Effective January 1, 1992 1 2 3 4 5 6 7 8 9 10 Exemption P0.00 P0.00 P0.08 P0.58 P2.89 P10.15 P20.05 P45.13 P163.94 P403.22 Status SAPE +0% +1% +3% +7% +11% +15% +19 +24 +29% +35% (000P) over over over over over over over over over over A. Table for employees without dependent children and for employed wife whose husband is also employed 1. Z 0.0 1 8 17 33 66 132 198 330 825 1,650 2. EW(HE) 9.0 1 38 46 63 96 162 228 360 855 1,680 3. S/EH(WE) 9.0 1 38 46 63 96 162 228 360 855 1,680 4. S/EH(WE)** 13.0 1 51 59 NA NA NA NA NA NA NA 5. HF 12.0 1 48 56 73 106 172 238 370 865 1,690 6. HF** 16.0 1 61 NA NA NA NA NA NA NA NA 7. M(OSE) 18.0 1 68 76 92 125 191 257 389 884 1,710 B. Table for heads of family with dependent children 1. HF 1 17.01 1 64 73 89 122 188 254 386 881 1,706 2. HF 2 22.01 1 81 89 106 139 205 271 403 898 1,723 3. HF 3 27.0 1 97 106 122 155 221 287 419 914 1,739 4. HF 4 32.0 1 114 122 139 172 238 304 436 931 1,756 C. Table for married individuals where only one spouse is employed: Employed spouse is entitled to full exemption 1. M 1 (OSE) 23.0 1 84 92 109 142 208 274 406 901 1,726 2. M 2 (OSE) 28.0 1 101 109 125 158 224 290 422 917 1,743 3. M 3 (OSE) 33.0 1 117 125 142 175 241 307 439 934 1,759 4. M 4 (OSE) 38.0 1 134 142 158 191 257 323 455 950 1,756 D. Table for employed husband whose wife is also employed: Husband is entitled to claim dependent children 1. EH 1 (WE) 14.0 1 54 63 79 112 178 244 376 871 1,696 2. EH 2 (WE) 19.0 1 71 79 96 129 195 261 393 888 1,713 3. EH 3 (WE) 24.0 1 87 96 112 145 211 277 409 904 1,729 4. EH 4 (WE) 29.0 1 104 112 129 162 228 294 426 921 1,746 Legend: Z-Zero exemption S-Single HF-Head of the Family EW(HE)-Employed wife whose husband is employed EH(WE)-Employed Husband whose Wife is also employed M(OSE)-Married where only husband or wife is employed 1.4-Number of qualified dependents SAPE ** Special Additional Personal Exemption for employees whose total daily gross compensation does not exceed P66.01 REVISED WEEKLY WITHHOLDING TAX TABLE Effective January 1, 1992 1 2 3 4 5 6 7 8 9 10 Exemption P0.00 P0.00 P0.08 P0.58 P2.89 P10.15 P20.05 P45.13 P163.94 P403.22 Status SAPE +0% +1% +3% +7% +11% +15% +19 +24 +29% +35% (000P) over over over over over over over over over over A. Table for employees without dependent children and for employed wife whose husband is also employed 1. Z 0.0 1 48 96 192 385 769 1,154 1,923 4,808 9,615 2. EW(HE) 9.0 1 221 269 365 558 942 1,327 2,096 4,981 9,788 3. S/EH(WE) 9.0 1 221 269 365 558 942 1,327 2,096 4,981 9,788 4. S/EH(WE)** 13.0 1 298 346 NA NA NA NA NA NA NA 5. HF 12.0 1 279 327 423 615 1,000 1,385 2,154 5,038 9,846 6. HF** 16.0 1 356 NA NA NA NA NA NA NA NA 7. M(OSE) 18.0 1 394 442 538 731 1,115 1,500 2,269 5,154 9,962 B. Table for heads of family with dependent children 1. HF 1 17.0 1 375 423 519 712 1,096 1,481 2,250 5,135 9,942 2. HF 2 22.0 1 471 519 615 808 1,192 1,577 2,346 5,231 10,038 3. HF 3 27.0 1 567 615 712 904 1,288 1,673 2,442 5,327 10,135 4. HF 4 32.0 1 663 712 808 1,000 1,385 1,769 2,538 5,423 10,231 C. Table for married individuals where only one spouse is employed: Employed spouse is entitled to full exemption 1. M 1 (OSE) 23.0 1 490 538 635 827 1,212 1,596 2,365 5,250 10,058 2. M 2 (OSE) 28.0 1 587 635 731 923 1,308 1,692 2,462 5,346 10,154 3. M 3 (OSE) 33.0 1 683 731 827 1,019 1,404 1,788 2,558 5,442 10,250 4. M 4 (OSE) 38.0 1 779 827 923 1,115 1,500 1,885 2,654 5,538 10,346 D. Table for employed husband whose wife is also employed: Husband is entitled to claim dependent children 1. EH 1 (WE) 14.0 1 317 365 462 654 1,038 1,423 2,192 5,077 9,885 2. EH 2 (WE) 19.0 1 413 462 558 750 1,135 1,519 2,288 5,173 9,981 3. EH 3 (WE) 24.0 1 510 558 654 846 1,231 1,615 2,385 5,269 10,077 4. EH 4 (WE) 29.0 1 606 654 750 942 1,327 1,712 2,481 5,365 10,173 Legend: Z-Zero exemption S-Single HF-Head of the Family EW(HE)-Employed wife whose husband is employed EH(WE)-Employed Husband whose wife is also employed M(OSE)-Married where only husband or wife is employed 1.4-Number of qualified dependents SAPE ** Special Additional Personal Exemption for employees whose total weekly gross compensation does not exceed P384.62 REVISED SEMI-MONTHLY WITHHOLDING TAX TABLE Effective January 1, 1992 1 2 3 4 5 6 7 8 9 10 Exemption P0.00 P0.00 P0.08 P2.08 P14.58 P72.92 P256.25 P506.25 P1,139.58 P10,181.25 Status SAPE +0% +1% +3% +7% +11% +15% +19 +24 +29% +35% (000P) over over over over over over over over over over A. Table for employees without dependent children and for employed wife whose husband is also employed 1. Z 0.0 1 104 208 417 833 1,667 2,500 4,167 10,417 20,833 2. EW(HE) 9.0 1 479 583 792 1,208 2,042 2,875 4,542 10,792 21,208 3. S/EH (WE) 9.0 1 479 583 792 1,208 2,042 2,875 4,542 10,792 21,208 4. S/EH(WE)** 13.0 1 646 750 NA NA NA NA NA NA NA 5. HF 12.0 1 604 708 917 1,333 2,167 3,000 4,667 10,917 21,333 6. HF ** 16.0 1 771 NA NA NA NA NA NA NA NA 7. M(OSE) 18.0 1 854 958 1,167 1,583 2,417 3,250 4,197 11,167 21,583 B. Table for heads of family with dependent children 1. HF 1 17.0 1 813 917 1,125 1,542 2,375 3,208 4,875 11,125 21,542 2. HF 2 22.0 1 1,021 1,125 1,333 1,750 2,583 3,417 5,083 11,333 21,750 3. HF 3 27.0 1 1,229 1,333 1,542 1,958 2,792 3,625 5,292 11,542 21,958 4. HF 4 32.0 1 1,438 1,542 1,750 2,167 3,000 3,833 5,500 11,750 22,167 C. Table for married individuals where only one spouse is employed: Employed spouse is entitled to full exemption 1. M 1 (OSE) 23.0 1 1,063 1,167 1,375 1,792 2,625 3,458 5,125 11,375 21,792 2. M 2 (OSE) 28.0 1 1,271 1,375 1,583 2,000 2,833 3,667 5,333 11.583 22,000 3. M 3 (OSE) 33.0 1 1,479 1,583 1,792 2,208 3,042 3,875 5,542 11,792 22,208 4. M 4 (OSE) 38.0 1 1,688 1,792 2,000 2,417 3,250 4,083 5,750 12,000 22,417 D. Table for employed husband whose wife is also employed: Husband is entitled to claim dependent children 1. EH 1 (WE) 14.0 1 688 792 1,000 1,417 2,250 3,083 4,750 11,000 21,417 2. EH 2 (WE) 19.0 1 896 1,000 1,208 1,625 2,458 3,292 4,958 11,208 21,625 3. EH 3 (WE) 24.0 1 1,104 1,208 1,417 1,833 2,667 3,500 5,167 11,417 21,833 4. EH 4 (WE) 29.0 1 1,313 1,417 1,625 2,042 2,875 3,708 5,375 11,625 22,042 Legend: Z-Zero exemption S-Single HF-Head of the Family EW(HE)-Employed wife whose husband is employed EH(WE)-Employed Husband whose wife is also employed M(OSE)-Married where only husband or wife is employed 1.4-Number of qualified dependents SAPE ** Special Additional Personal Exemption for employees whose total semi-monthly gross compensation does not exceed P833.33 REVISED MONTHLY WITHHOLDING TAX TABLE Effective January 1, 1992 1 2 3 4 5 6 7 8 9 10 Exemption P0.00 P0.00 P1.04 P7.29 P36.46 P128.13 P253.70 P569.79 P2,069.79 P5,090.63 Status SAPE +0% +1% +3% +7% +11% +15% +19 +24 +29% +35% (000P) over over over over over over over over over over A. Table for employees without dependent children and for employed wife whose husband is also employed 1. Z 0.0 1 208 417 833 1,667 3,333 5,000 8,333 20,833 41,667 2. EW(HE) 9.0 1 958 1,167 1,583 2,417 4,083 5,750 9,083 21,583 42,417 3. S/EH(WE) 9.0 1 958 1,167 1,583 2,417 4,083 5,750 9,083 21,583 42,417 4. S/EH(WE)** 13.0 1 1,292 1,500 NA NA NA NA NA NA NA 5. HF 12.0 1 1,208 1,417 1,833 2,667 4,333 6,000 9,333 21,833 42,667 6. HF** 16.0 1 1,542 NA NA NA NA NA NA NA NA 7. M(OSE) 18.0 1 1,708 1,917 2,333 3,167 4,833 6,500 9,833 22,333 43,167 B. Table for heads of family with dependent children 1. HF 1 17.0 1 1,625 1,833 2,250 3,083 4,750 6,417 9,750 22,250 43,083 2. HF 2 22.0 1 2,042 2,250 2,667 3,500 5,167 6,833 10,167 22,667 43,500 3. HF 3 27.0 1 2,458 2,667 3,083 3,917 5,583 7,250 10,583 23,083 43,917 4. HF 4 32.0 1 2,875 3,083 3,500 4,333 6,000 7,667 11,000 23,500 44,333 C. Table for married individuals where only one spouse is employed: Employed spouse is entitled to full exemption 1. M 1 (OSE) 23.0 1 2,125 2,333 2,750 3,583 5,250 6,917 10,250 22,750 43,583 2. M 2 (OSE) 28.0 1 2,542 2,750 3,167 4,000 5,667 7,333 10,667 23,167 44,000 3. M 3 (OSE) 33.0 1 2,958 3,167 3,583 4,417 6,083 7,750 11,083 23,583 44,417 4. M 4 (OSE) 38.0 1 3,375 3,583 4,000 4,833 6,500 8,167 11,500 24,000 44,833 D. Table for employed husband whose wife is also employed: Husband is entitled to claim dependent children 1. EH 1 (WE) 14.0 1 1,375 1,583 2,000 2,833 4,500 6,167 9,500 22,000 42,833 2. EH 2 (WE) 19.0 1 1,792 2,000 2,417 3,250 4,917 6,583 9,917 22,417 43,250 3. EH 3 (WE) 24.0 1 2,208 2,417 2,833 3,667 5,333 7,000 10,333 22,833 43,667 4. EH 4 (WE) 29.0 1 2,625 2,833 3,250 4,083 5,750 7,417 10,750 23,250 44,083 Legend: Z-Zero exemption S-Single HF-Head of the Family EW(HE)-Employed wife whose husband is employed EH(WE)-Employed Husband whose wife is also employed M(OSE)-Married where only husband or wife is employed 1.4-Number of qualified dependents cdtai SAPE ** Special Additional Personal Exemption for employees whose total monthly gross compensation does not exceed P1,666.67