The ABCs of Expanded Withholding Tax and Final Withholding VAT/ Percentage Tax Seminar
(For Private and Government Offices)

In the operation of withholding tax system, the withholding agent is the payor, a separate entity acting no more than an agent of the government for the collection of the tax in order to ensure its payments. The withholding agent-payor is liable for his failure to perform his duty to withhold the tax and remit the same to the government. Under the law, failure to withhold taxes will cause the disallowance of expense.

Consequently, knowledge of the tax laws, rules and regulations on the taxation of withholding tax is imperative so that the company may minimize the risk of deficiency withholding tax and its corresponding penalties and to deficiency income tax for the disallowance of the expenses not subjected to withholding tax.

Thus, we are inviting you to join The ABCs of Expanded Withholding Tax and Final Withholding VAT/ Percentage Tax Seminar (For Private and Government Offices) happening on August 25, 2021 (1:00 PM – 5:00 PM) online via Zoom.

  • Business Owners (Single Proprietor or Stockholders)
  • Business Managers and other employees (Government or Private)
  • Accountants (Whether employee or practitioner)
  • Others who want to know about Expanded Withholding Tax and Percentage Taxes

Course Outline

  • Nature of Withholding Tax

    • Types of Withholding Tax

    • Who are required to Withhold

    • Persons Exempt from Withholding Tax

  • Computation of EWT

    • Withholding Tax Base

    • Withholding Tax Computation

    • Timing of EWT

  • Expanded Withholding Tax

    • Professionals and Talent Fees

    • BPO Services

    • Job Order or Service Contract Agreement with the Departments and Agencies of the Government

    • Professional fees for services rendered by medical practitioners

    • Rentals

    • Brokers

    • Contractors

      • Freight Forwarders

      • Transportation Contractors

      • Security Agencies

      • Advertising Agencies

      • Computer Services

    • Top Withholding Agent

    • Transactions with Government

  • Final Withholding Taxes

    • Final Withholding VAT

    • Final Withholding Percentage Tax


Atty. Nelson Gargoles, CPA
Founder-Gargoles Law Office
Former Tax Senior Manager-Punongbayan and Araullo
Former BIR Examiner for almost 15 years


Regular Rate: Php 1,000.00 per person

Early Bird Rate: Php 900.00 per person if payment is received on or before August 18, 2021

SPECIAL PROMOTION : Register as a group. GET 1 FREE SLOT for every 5 participants registered.

CANCELLATION POLICY: Cancellations received three (3) days prior to the seminar will be entitled to a full refund. No refund will be given on notifications received after that time or in any no-show situation. In this case, handouts may be provided upon request. Gargoles Training and Consultancy, OPC reserves the right to cancel or reschedule a seminar due to insufficient enrollment. Registration fees will be refunded or credited towards a future program.