What Is an ATC (Alphanumeric Tax Code) and How to Find the Right One for BIR Form 2307

An ATC (Alphanumeric Tax Code) is the short code on BIR Form 2307 that tells the BIR what kind of payment was withheld on and at what rate — for example, WC100 for rent paid to a corporate lessor, or WI010 for a professional fee paid to an individual consultant. Picking the right ATC means correctly identifying two things: what the payment was for, and who the payee is.

This guide is part of the BIR Form 2307 series. It explains what an ATC does, gives a reference table of codes already covered in this series, and walks through how to choose between two similar-looking codes for the same payment type.

What does an ATC actually encode? #

An ATC packs two facts into one short code: the category of income payment, and — for most categories — whether the payee is an individual or a corporation. The BIR uses this single code to route a transaction through matching, so the same code has to appear consistently on the withholding agent’s remittance return, its Quarterly Alphalist of Payees, and the BIR Form 2307 certificate issued to the payee.

Codes generally follow a readable pattern: a W prefix marks a withholding-tax code, followed by a letter for payee type — C for corporation/non-individual, I for individual — then digits identifying the specific payment category and rate tier. It’s a convention, not a strict rule for every code (the government-specific goods/services codes and the VAT-withholding codes below follow their own numbering), so the safest approach is always to match the payment type to its governing regulation rather than guess from the pattern alone.

Reference table: ATC codes covered in this series #

The table below collects the ATC codes already established across this site’s BIR Form 2307 guides, each tied to the regulation and rate that sets it. Use it as a quick lookup; for the full rate logic and worked examples behind each row, follow the linked guide.

This table only includes codes already verified and used elsewhere on this site. If a payment type isn’t listed here, check the specific RR provision that governs that category rather than assuming a code from the pattern above.

Worked example: choosing between WC010 and WC100 #

The same corporate payee can trigger two completely different ATCs depending on what the payment is for — this is the most common source of confusion, since the payee-type letter (C for corporation) stays the same and only the payment-category digits change.

Suppose a company leases office space from a corporate landlord and, separately, engages a marketing agency (also a corporation) for a consulting project:

1. The lease payment is rent paid to a corporate lessor, so it uses ATC WC100 at the 5% rental withholding rate under RR No. 11-2018 — regardless of the landlord’s gross income for the year, since rent withholding has no income-tier condition.
2. The consulting fee is a professional fee paid to a corporate payee, so it uses ATC WC010 (if the agency’s gross income for the year is ₱720,000 or below) or WC011 (if above) under the same RR No. 11-2018, but a different provision.

Both payments go to a corporation, both start with “WC,” and both happen to fall under the same regulation — but they are unrelated ATCs because they classify different payment types. In BIR Online Tools’ BIR Form 2307 generator, the ATC field sits alongside the income payment amount on the payee tab, so confirming the payment category before selecting the code — rather than reusing whatever ATC was used on a previous certificate for the same payee — avoids carrying the wrong code from one transaction to the next.

Frequently asked questions #

What does ATC stand for on BIR Form 2307? #

ATC stands for Alphanumeric Tax Code — a short code the BIR assigns to each category of income payment and tax type. On BIR Form 2307, the ATC tells the BIR what the payment was for (rent, professional fees, goods, services, and so on) and which withholding rate applied.

Where do I find the ATC to use on a BIR Form 2307 certificate? #

The ATC depends on two things: the nature of the payment (rent, professional fee, purchase of goods or services, and similar categories) and, for several categories, whether the payee is an individual or a corporation. Revenue Regulations No. 2-98, as amended, and its implementing issuances assign the specific codes; this guide’s reference table covers the codes most commonly used on BIR Form 2307.

Does the ATC change the withholding rate, or does the rate change the ATC? #

The nature of the payment and the payee’s classification determine both the rate and the ATC together — they are set by the same regulation for the same transaction type. Picking the ATC is really a matter of correctly classifying the payment and the payee, not choosing a rate first and working backward.

What happens if I use the wrong ATC on BIR Form 2307? #

An incorrect ATC can cause the wrong rate to be withheld and misstates the payment category the BIR expects to match against the withholding agent’s own Quarterly Alphalist of Payees, which can complicate the payee’s tax credit claim. See Common BIR Form 2307 Mistakes and How to Correct Them for the correction process if this has already happened.

Are ATC codes the same for BIR Form 2307 and the withholding tax return? #

Yes. The same ATC used on BIR Form 2307 also appears on the withholding agent’s remittance return (BIR Form 0619-E, 1601-EQ) and on the Quarterly Alphalist of Payees for that payee, so the code has to stay consistent across all three documents for a given transaction.

Is there one master list of all ATC codes? #

The BIR maintains ATC codes across its withholding tax regulations and issuances rather than a single standalone public list, which is why practitioners often rely on the code tied to the specific type of payment they’re making — the RR provision governing that payment type states the applicable ATC alongside the rate.

Summary #

An ATC is a lookup key, not an arbitrary label: it ties a payment category and payee type to a specific withholding rate, and it has to stay consistent across BIR Form 2307, the remittance return, and the Quarterly Alphalist of Payees for the same transaction. When in doubt, classify the payment first — rent, professional fee, goods, services — then check that category’s governing RR provision for the exact code, rather than reusing a code from an unrelated payment to the same payee. For the certificate’s general issuance rules, see What Is BIR Form 2307 and When Must You Issue It?