COA-PRESCRIBED ACCOUNT CODES PER UACS PER TAX TY

ALPHANUMERIC
TYPE OF TAX
TAX CODE (ATC)

TAX ON INCOME AND PROFIT

1. Individuals
a. Pure Compensation II011
b. Pure Business II012

c. Mixed II013

d. Withholding Tax on Wages WW010

e. Other Withholding Tax at Source
I. Creditable (Expanded)

- Creditable Withholding Tax WI010 TO WI-152

- Creditable W/holding Tax on Real Property Other than Capital Asset WI555 - 558
II. Final
- Bank Deposit WI161

WI163 WI200 TO
- Others
WI350

f. Capital Gains
I. Sales of Stocks II030
II. Sale of Real Properties
g. Non-Resident Citizens WF330
2. Company, Corporate Enterprise
a. Corporation
IC010 TO IC040/
I. Domestic Corporation
IC120-IC370
II. Resident Foreign Corporation IC070 TO IC 080
WC130/210/220/ 250/
III. Non-Resident Foreign Corporation
290/300/340
b. Capital Gains
I. Sales of Stocks IC110
II. Sale of Real Properties IC 420
 c. Withholding Tax at Source
I. Creditable (Expanded)

WC010-141/ WC156-
- Creditable Withholding Tax
158

- Creditable W/holding Tax on Real Property Other than Capital Asset WC555 - 558
II. Final
- Bank Deposit WC161
- Branch Profit Remittances WC280

WC170 WC190/
- Others WC230/ WC260/
WC515

3. Others

a. Commercial papers
I. Individual WI163
II. Corporate WC163
b. Treasury Bills WC162

FP010 /FP100/ FP110/

4. Fines and Penalties FP120/ FP140/ FP130/
FP180

5.Default Income Tax

TAX ON TRANSFER OF PROPERTY

1. Estate tax ES010
2. Donor's tax DN010
3. Fines and Penalties FP020

VALUE-ADDED TAX
1. Manufacturing

VM 040/ 110/ 120/

a. Excisable Products
130/VM140/160

VM010 / 020/ 030/ 050/

b. Non - Excisable Products
100/ 150

2. Construction VC010
3. Wholesale and Retail Trade VT010
4. Storage and Warehousing VS010
5. Business Services
a. Hotels, Motels, etc. VB100
b. Restaurants, Caterers VB101
c. Securities/Dealers/Lending Investors VB102
d. Land Based Cargo Transport VB105
e. Domestic Ocean-going Vessels VB106
f. Inter-island Shipping Vessel VB107
g. Aircraft Cargo Transport VB108
h. Telecommunication Services VB109
i. Radio/T.V. Broadcasting VB111
j. Other Franchises VB112
k. Non-life Insurance Companies VB113
l. VAT on Professionals VS062
m. VAT on Mining and Quarrying VQ010

n. Other Services VD010

6. Community, Personal and HH Services VH010

7. Withholding on VAT
a. 5% (on purchase of goods) WV010
b. 5% (services rendered by contractors) WV020
c. 5% (government public works contractors) WV030
d. Others WV040
8.Property
a. Sale of Real Property VP100
b. Lease of Real Property VP101
c. Sale/lease of Intangible Property VP102
9. Fines and Penalties FP030
10. Default Value-Added Tax

PERCENTAGE TAX ON SERVICES

1. Banks/Financial Institutions

a. Bank and Non-banks PT101 - PT105

b. Financial Companies PT113 - PT 115

c. Insurance Premiums PT120
d. Agents of Foreign Insurance Companies PT130 - PT 131
2. Exempt from VAT PT010
3. Carriers/keepers of Garages PT040
4. Franchise
a. On electric utilities, gas and water PT060
b. On other franchises PT070
5. Overseas Communication Tax PT090

6. Amusement PT140 - PT 180

7. Winnings PT 190
8. Stock Transactions (RA 7717) PT200

9. Withholding Tax on Business (RA 1051) WB030

10. Other Services PT300

11. Fines and Penalties FP040

12.Default Percentage Tax

SELECTIVE EXCISE TAX ON GOODS

XA035 XA010
1. Alcohol Products
XA031-033 XA040

2. Tobacco Products

a. Cigarettes XT010 XT040 - XT060

XT080 XT090 XT100

b. Tobacco Inspection Fees
XT110

3. Petroleum Products XP010 - XP 190

4. Miscellaneous Articles XG010 - XG080

a. Automobiles XG021 - 064

b. Non - Essentials XG100 / 110/ 120

5. Mineral Products XM010 - XM 051

6. Fines and Penalties FP050

7. Default Excise Tax

OTHERS
 DS010 DS126 DS101 -
1. Documentary Stamp Tax
124

2. Registration Fee MC180

3. Miscellaneous Taxes
a. Income from Forfeited Properties MC040
b. Proceeds from Resale of Real Estate Taken for Taxes MC050
c. Energy Tax on Electric Power Consumption MC060
d. Certification Fees MC070
e. Other Miscellaneous
I. Tax Amnesty MC010

II. Other Miscellaneous Taxes MC030

f. Travel Tax MC190

4. Fines and Penalties
a. TCVD FP200

b. Others FP060 FP090

 ANNEX "B"

CODES PER UACS PER TAX TYPE

UNIFIED ACCOUNTS CODE

DETAILED
STRUCTURE

II011 40101010 01-001

II012 40101010 01-001
II013, II040, II041, II051, II060, II070, II080,
40101010 01-001
II090, II110, II120, II130
WW010 40101010 01-001

WI010, WI011, WI020, WI021, WI030,

WI031, WI040, WI041, WI050, WI060,
WI061, WI070, WI071, WI080, WI081,
WI090, WI091, WI100, WI110, WI120,
WI130, WI140, WI141, WI142, WI150,
40101010 01-001
WI151, WI152, WI153, WI156, WI157,
WI158, WI159, WI160, WI515, WI530,
WI535, WI540, WI610, WI630, WI632,
WI640, WI660, WI661, WI662, WI663,
WI670, WI672, WI680, WI710

WI555, WI556, WI557, WI558 40101010 01-001

WI161 40101010 01-002

WI163, WI170, WI202, WI203, WI224,

WI225, WI226, WI240, WI250, WI260,
WI310, WI320, WI330, WI340, WI341, 40101010 01-002
WI350, WI380, WI410, WI440, WI441,
WI442, WI450, WI650, WI651, WI700

II030 40102030 01
40102030 01
WF330 40101010 01-001

IC010, IC011, IC020, IC021, IC030,

40101010 03-001
IC031, IC040, IC041, IC055
IC070, IC080, IC101, IC190, IC191 40101010 03-001
WC130, WC210, WC220, WC250, WC290,
40101010 03-001
WC300, WC340

IC110 40102030 02
IC 420 40102030 02
 WC010, WC011,
WC100, WC110, WC120, WC140,
WC156, WC157, WC158, WC160,
WC515, WC535, WC540, WC610, 40101010 03-001
WC630, WC632, WC640, WC660,
WC661, WC662, WC663, WC670,
WC672, WC680, WC690, WC710

WC555, WC556, WC557, WC558 40101010 03-001

WC161 40101010 03-002

WC280 40101010 03-002

WC170, WC180, WC190, WC191,

WC212, WC213, WC222, WC223,
WC230, WC250, WC290, WC300, 40101010 03-002
WC310, WC340, WC350, WC390,
WC410, WC440, WC450, WC650,
WC651, WC700, WF320, WF360

WI163 40101010 01-001

WC163 40101010 03-001
WC162 40101010 03-001

FP010, FP100, FP110, FP120,

40105010
FP130, FP 140 FP180

40101010 03-001

ES010 40102010
DN010 40102020
FP020, FP160, FP170 40105020

VM 040 VM110 VM120 VM130 VM140

40103030 01-001
VM160

VM010, VM020, VM030, VM040, VM050,

VM100, VM110, VM120, 40103030 01-001
VM130, VM150, VM160
VC010 40103030 01-001
VT010 40103030 01-001
 VS010 40103030 01-001

VB100 40103030 02-001

VB101 40103030 02-001
VB102 40103030 02-001
VB105 40103030 02-001
VB106 40103030 02-001
VB107 40103030 02-001
VB108 40103030 02-001
VB109 40103030 02-001
VB111 40103030 02-001
VB112 40103030 02-001
VB113 40103030 02-001
VS062 40103030 02-001
VQ010 40103030 02-001
VD010, VB010, VI010, VS210,
40103030 02-001
VS111
VH010 40103030 01-001

WV010 40103030 01-001

WV020 40103030 01-001
WV030 40103030 01-001
WV040, WV050, WV060, WV070 40103030 01-001

VP100 40103030 01-001

VP101 40103030 01-001
VP102 40103030 01-001
FP030, FP140, FP141 40105030
40103030 01-001

PT101, PT102, PT103, PT104,

40103030 03-001
PT105
PT113, PT114, PT115 40103030 03-001
PT120 40103030 03-001
PT130, PT131, PT132 40103030 03-001
PT010 40103030 03-001
PT040, PT041 40103030 03-001

PT060 40103030 03-003

PT070 40103030 03-003
PT090 40103030 03-001
PT140, PT150, PT160, PT170,
40103030 03-001
PT180
PT 190 40103030 03-001
 PT200, PT201, PT202, PT210 40103030 03-001

WB030, WB040, WB050, WB070,

WB080, WB082, WB084, WB090,
WB102, WB103, WB104, WB108,
WB109, WB110, WB120, WB121,
WB130, WB140, WB150, WB160, 40103030 03-001
WB170, WB180, WB191, WB192,
WB193, WB194, WB200, WB201,
WB202, WB203, WB301, WB303,
WB311, WB312, WB313, WB314

PT300, OT012
40103030 03-001

FP040, FP041, FP042, FP150 40105030

40103030 03-001

XA035, XA036, XA055, XA056,

XA057, XA061, XA062, XA070, 40103020 02-001
XA080, XA090

XT010, XT020, XT035, XT040,

40103020 01-001
XT140, XT150

XT080, XT090, XT100, XT110, XT120 40103020 01-001

XP010, XP020, XP030, XP040, XP050,

XP060, XP070, XP080, XP090, XP100,
40103020 05-001
XP110, XP120, XP130, XP131, XP140,
XP150, XP160, XP170, XP180, XP190
XG010 - XG080 40103020 99-001

XG021, XG022, XG023, XG024, XG031,

XG032, XG033, XG034, XG041, XG042,
XG043, XG044, XG051, XG052, XG053,
XG054, XG061, XG062, XG063, XG064,
40103020 06-001
XG021, XG022, XG023, XG024, XG031,
XG032, XG033, XG034, XG041, XG042,
XG043, XG044, XG051, XG052, XG053,
XG054, XG061, XG062, XG063, XG064

XG100, XG110, XG120 40103020 99-001

XM010, XM020, XM030, XM040, XM050,
40103020 07-001
XM051
FP050, FP051, FP030 40105030
40103020 01-001
 DS010, DS101, DS102, DS103, DS104,
DS105, DS106, DS107, DS108, DS109,
DS110, DS111, DS112, DS113, DS114,
40104010
DS115, DS116, DS117, DS118, DS119,
DS120, DS121, DS122, DS124, DS125,
DS126, DS130, DS131, DS132

MC180 40201020

MC040 40104990 01-001

MC050 40104990 01-001
MC060 40104990 01-001
MC070 40201040 02

MC010, MC020 40104990 01-001

MC030, MC031, MC032, MC033, MC034,

MC035, MC070, MC071
MC072, MC073, MC074, MC075,
MC076, MC077, MC078, MC079,
MC080, MC081, MC082, MC083,
MC084, MC085, MC086, MC087, MC088,
MC089, MC090, MC100,
MC101, MC190, MC200, MC210, MC220,
40104990 01-001
MC230, MC240, MC250,
MC251, MC252, MC253, MC254,
MC255, MC256, MC257, MC258,
MC259, MC260, MC261, MC262,
MC263, MC264, MC265, MC266, MC267,
MC268, MC269, MC270,
MC271, MC272, MC273, MC280, MC290,
MC300, MC310

MC190 40101030

FP200 40105040
FP060, FP070, FP071, FP080, FP090,
40105040
FP091, FP190