SCHEDULE OF EXPANDED WITHHOLDING TAX (EWT) Income Payment EWT Income Payment EWT 1% - goods Gross receipts 3M or below with sworn declaration - 5% Purchase of goods or Professional/ Management/Consultancy Gross receipts properties by Top fees (Individual) over 3M or VAT- Withholding Agents reg or without (TWA) - sworn declaration - 10% 2% - service Gross receipts 720,000 or 720,000 or Partners in general professional less - 10% Professional/Management/Consultancy below - 10% partnerships (drawings. Above fees (Non-Individual) Gross receipts advances, sharings, 720,000 - over 720.000 - allowances, etc.) 15% 15% Contractors/subcontractors (security. janitorial, etc.) 2% Commission (if not employee) 10% Director's fees (if not employee) 10% or 15% (720,000 threshold) Income distributed to beneficiaries of estates/trusts 15% Rental 5% Below are the data provided to you by Nicanor, a top withholding agent for the month of May 2021: Purchases of goods from XYZ Corporation, a regular supplier. 800,000 Purchases of services from GHI Corporation, a regular supplier. 200,000 Purchase of services from Jabiiee corporation (meals for employees of the company: 4 times 25,000 transactions) Purchases of goods from NBS corporation (purchase of office supplies: 8 times transaction) 8,000 Rent expense 50,000 Professional fees (w/sworn declaration) 30,000 Professional fees (w/o sworn declaration) 40,000 Security fees (20% of which is the agency fee) 100,000 Janitorial services fees 10,000 1. Based on the foregoing data, how much is the expanded withholding tax on the purchases of goods? 2. Based on the foregoing data, how much is the expanded withholding tax on the purchases of services? 3. Based on the foregoing data, how much is the expanded withholding tax on the rent expense? 4. Based on the foregoing data, how much is the expanded withholding tax on the professional fees? 5. Based on the foregoing data, how much is the expanded withholding tax on the total agency fees? 6. The total expanded withholding tax that Nicanor will remit to the BIR is? SCHEDULE OF EXPANDED WITHHOLDING TAX (EWT) Income Payment EWT Income Payment EWT 1% - goods Gross receipts 3M or below with sworn declaration - 5% Purchase of goods or Professional/ Management/Consultancy Gross receipts properties by Top fees (Individual) over 3M or VAT- Withholding Agents reg or without (TWA) - sworn declaration - 10% 2% - service Gross receipts 720,000 or 720,000 or Partners in general professional less - 10% Professional/Management/Consultancy below - 10% partnerships (drawings. Above fees (Non-Individual) Gross receipts advances, sharings, 720,000 - over 720.000 - allowances, etc.) 15% 15% Contractors/subcontractors (security. janitorial, etc.) 2% Commission (if not employee) 10% Director's fees (if not employee) 10% or 15% (720,000 threshold) Income distributed to beneficiaries of estates/trusts 15% Rental 5% Below are the data provided to you by Nicanor, a top withholding agent for the month of May 2021: Purchases of goods from XYZ Corporation, a regular supplier. 800,000 Purchases of services from GHI Corporation, a regular supplier. 200,000 Purchase of services from Jabiiee corporation (meals for employees of the company: 4 times 25,000 transactions) Purchases of goods from NBS corporation (purchase of office supplies: 8 times transaction) 8,000 Rent expense 50,000 Professional fees (w/sworn declaration) 30,000 Professional fees (w/o sworn declaration) 40,000 Security fees (20% of which is the agency fee) 100,000 Janitorial services fees 10,000 1. Based on the foregoing data, how much is the expanded withholding tax on the purchases of goods? 2. Based on the foregoing data, how much is the expanded withholding tax on the purchases of services? 3. Based on the foregoing data, how much is the expanded withholding tax on the rent expense? 4. Based on the foregoing data, how much is the expanded withholding tax on the professional fees? 5. Based on the foregoing data, how much is the expanded withholding tax on the total agency fees? 6. The total expanded withholding tax that Nicanor will remit to the BIR is