6) What income payments are subject to Expanded Withholding Tax?

a) Professional fees / talent fees for services rendered by the following: - Those individually engaged in the practice of profession or callings - Professional entertainers such as but not limited to actors and actresses, singers and emcees - Professional athletes including basketball players, pelotaris and jockeys - Directors involved in movies, stage, radio, television and musical directors - Insurance agents and insurance adjusters - Management and technical consultants - Bookkeeping agents and agencies - Other recipient of talent fees - Fees of directors who are not employees of the company paying such fees whose duties are confined to attendance art and participation in the meetings of the Board of Directors b) Professional fees, talent fees, etc for services of taxable judicial persons c) Rental of real property (in excess of P 10,000) used in business d) Rental of personal properties in excess of P 10,000 annually e) Rental of poles, satellites and transmission facilities f) Rental of billboards g) Cinematographic film rentals and other payments h) Income payments to certain contractors - General engineering contractors - General building contractors - Specialty contractors - Other contractors like: - Transportation contractors - Filling, demolition and salvage work contractors and operators of mine drilling apparatus - Operators of dockyards - Persons engaged in the installation of water system, and gas or electric light, hear or power - Operators of stevedoring, warehousing or forwarding establishments - Printers, bookbinders, lithographers and publishers, except those principally engaged in the publication or printing of any newspaper, magazine, review or bulletin which appears at regular intervals, with fixed prices for subscription and sale - Advertising agencies, exclusive of payments to media - Independent producers of television, radio and stage performances or shows - Independent producers of "jingles" - Labor recruiting agencies - Persons engaged in the installation of elevators, central air conditioning units, computer machines and other equipment and machineries and the maintenance services thereon - Messengerial, janitorial, security, private detective and other business agencies - Persons engaged in landscaping services - Persons engaged in the collection and disposal of garbage - TV and radio station operators on sale of TV and radio airtime, and - TV and radio blocktimers on sale of TV and radio commercial spots - Persons engaged in the sale of computer services, computer programmers, software developer/designer, etc. i) Income distribution to the beneficiaries of estates and trusts j) Gross commission or service fees of customs, insurance, stock, real estate, immigration and commercial brokers and fees of agents of professional entertainers k) Commission, rebates, discounts and other similar considerations paid/granted to independent and exclusive distributors, medical/technical and sales representatives and marketing agents and sub-agents of multi level marketing companies l) Income payments to partners of general professional partnerships m) Payments made to medical practitioners through a duly registered professional partnership n) Payments for medical/dental/veterinary services thru hospitals/clinics/health maintenance organizations, including direct payments to service providers o) Gross selling price or total amount of consideration or its equivalent paid to the seller/owner for the sale, exchange or transfer of real property p) Additional income payments to government personnel from importers, shipping and airline companies or their agents q) Certain income payments made by credit card companies r) Income payments made by the top 10,000 private corporations to their purchase of goods and services from their local/resident suppliers other than those covered by other rates of withholding s) Income payments by government offices on their purchase of goods and services, from local/resident suppliers t) Tolling fees paid to refineries u) Payments made by pre-need companies to funeral parlors v) Payments made to embalmers by funeral parlors w) Income payments made to suppliers of agricultural products x) Income payments on purchases of mineral, mineral products and quarry resources