EWT (2307) – Expanded Withholding Tax

Basis of the withholding shall be the purchase price, exclusive of VAT, using the following withholding tax rates:

2% on Handy Phone Accounts

2% on Landline and Bundle Accounts

5% on Data Accounts.

1% on standalone goods like DCs, accessories, handsets, apparels.

Customers (both individuals and non-individuals) who are obligated to withhold the EWT are the top withholding agents as identified and published by the BIR found in this link https://www.bir.gov.ph/index.php/top-taxpayers/top-withholding-agents.html

For Individual/Consumers - they have to attach in the BIR Form 2307 proof that they are designated withholding agent, such as, a copy of the published list of Top Withholding Agents by the BIR where his/her name can be found, or the BIR Notice designating him/her as withholding agent.

Customers can submit the CWT certificate by sending through courier one (1) original copy of the BIR Form 2307 to:

                        Globe Billing c/o Asticom Technology, Inc.

                        7F Bayantel Building

                        234 Roosevelt Avenue

                        San Francisco Del Monte, Quezon City 1115

Alternative submission can be to the nearest Globe Store.

SLA is 10 working days upon receipt of the EWT certificate.

Ensure that the mandatory fields are completely filled-in.