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Issuance of Certificate of Income Tax Withheld


The General Accounting Division provides withholding certificates for those transactions paid by the City whose suppliers or contractors are subject to income tax or percentage taxes (2306 and 2307). Withholding certificates are also issued to employees for tax withheld on their annual income earned.

Office or Division: General Accounting Division
Classification: Simple
Type of Transaction: G2B - Government to Business; G2G - Government to Government
Who May Avail: All

CHECKLIST OF REQUIREMENTS
1. Paid disbursement voucher (1 Copy) from the City Treasurer‘s Office

Steps Service Details
1 Client Steps:  Presents paid disbursement voucher to the General Accounting Division for the preparation of the withholding certificates of the BIR.
Agency Action:  Receives the paid disbursement voucher and prepares the withholding certificates of the individual supplier/employee concerned and forwards the same to the City Accountant for verification and signature. ​​​​​​​
Fees to be Paid:  None ​​​​​​​
Processing Time:  10 Minutes (from receipt)​​​​​​​​​​​​​​
Person Responsible:  Management Audit Analyst III from the Office of the City Accountant (OCA)
1.1 Agency Action:  After verification of documents, the City Accountant will sign the certificate for approval.​​​​​​​
Fees to be Paid:  None  ​​​​​​​
Processing Time:  5 Minutes​​​​​​​​​​​​​​
Person Responsible:  City Accountant I from the Office of the City Accountant (OCA)
2 Client Steps:  Acquire the withholding certificates.​​​​​​​​​​​​​​
Agency Action:  Give the withholding certificates to the supplier/ employee concerned. ​​​​​​​​​​​​​​
Fees to be Paid:  None  ​​​​​​​
Processing Time:  3 Minutes​​​​​​​​​​​​​​
Person Responsible:  Management Audit Analyst III Office of the City Accountant (OCA)

Total Fees to be Paid: None
Total Processing Time: 18 Minutes