BIR Form 2307 for Amusement Parks and Water Parks: Does a Corporate Outing Trigger Withholding Tax?

A company that books an amusement park or water park for a corporate outing, team-building event, or employee appreciation day withholds 2% expanded withholding tax on the park’s bulk admission or package fee, under Revenue Regulations (RR) No. 2-98 as amended by RR No. 11-2018, using ATC WI120 (individually operated park) or WC120 (park organized as a corporation). An individual family or walk-in guest paying for tickets at the gate triggers no withholding at all.

This guide is part of the BIR Form 2307 series. It applies the same corporate-booking framework already covered in BIR Form 2307 for Travel Agencies and Tour Operators and BIR Form 2307 for Gyms, Fitness Studios, and Personal Trainers to amusement and water parks.

Who withholds on a corporate park booking? #

A company paying an amusement park or water park operator for a bulk corporate outing package is a withholding agent under the same general definition applied throughout this series, covering any juridical person and any individual acting in connection with trade or business:

“(A) In general, any juridical person, whether or not engaged in trade or business; (B) An individual, with respect to payments made in connection with his trade or business…”

— RR No. 2-98, Section 2.57.3(A)–(B)

A park’s gate admission to an individual walk-in family is a straightforward retail transaction with no withholding agent on the buyer’s side, the same trade-or-business threshold this series applies to Do I Need to Withhold Tax on a Home Renovation Contractor?. What changes the analysis is a company specifically contracting with the park for a bulk booking, invoiced to the corporate account rather than paid at the ticket window per person.

What rate and ATC code apply to the park’s package fee? #

A corporate outing package — admission, ride access, and any bundled catering or venue-use fees billed as one package by the park — falls under the flat 2% general contractor/business-services bracket, the same code pairing this series uses for travel agencies and gyms.

This stays separate from the park’s own VAT (or percentage tax, if non-VAT) on its gross receipts, and from any local government amusement tax or permit fee that may apply to the venue — those are the park’s output-side obligations as a taxpayer, unrelated to whether a corporate customer withholds creditable tax on its own payment to the park.

Worked example: a company team-building day at a water park #

Brightline Software Solutions, Inc. (fictional) books Coral Bay Water Park (a corporation) for a 150-employee team-building day, paying a package fee of ₱450,000 covering admission, cabana rental, and a buffet lunch for the group.

Brightline withholds ₱9,000, remits it through BIR Form 0619-E monthly and BIR Form 1601-EQ quarterly, lists Coral Bay Water Park on its Quarterly Alphalist of Payees, and issues a BIR Form 2307 for ₱450,000 under ATC WC120. Had 150 individual employees instead each bought their own tickets at the gate out of pocket, none of those purchases would trigger withholding at all — the outcome turns entirely on the corporate booking, not the venue.

Summary #

A company booking an amusement park or water park for a corporate outing withholds 2% on the park’s package fee (ATC WI120/WC120) under the same general contractor/business-services bracket this series applies to travel agencies and recreational-facility bookings — while an individual walk-in guest’s ticket purchase stays outside the withholding system entirely. See BIR Form 2307 for Gyms, Fitness Studios, and Personal Trainers for the closest facility-booking template and BIR Form 2307 for Travel Agencies and Tour Operators for the corporate-booking pattern this guide follows. For the full library of BIR Form 2307 guidance, start at the BIR Form 2307 series hub or the pillar guide.