BIR Form 2307 for Golf Courses and Driving Ranges: Corporate Tournament Booking or Freelance Golf Pro?
A corporate client that books a golf course or driving range for a tournament, client outing, or team-building event withholds 2% expanded withholding tax on the course’s facility fee — green fees, cart rental, and package pricing — the same flat rate this series applies to gyms, fitness studios, and other recreational-facility bookings, under Revenue Regulations (RR) No. 2-98 as amended by RR No. 11-2018. A freelance golf instructor engaged directly by the same company for private lessons is a different payee entirely, and draws the individual professional-fee bracket instead.
This guide is part of the BIR Form 2307 series. It applies the same facility-vs-individually-engaged-instructor split already covered in BIR Form 2307 for Gyms, Fitness Studios, and Personal Trainers and BIR Form 2307 for Event Planners, Caterers, and Wedding Suppliers to golf courses and driving ranges.
Generate a Golf Tournament BIR Form 2307 FREE →Who withholds when a company books a golf course? #
A corporation or business-registered individual paying a golf course or driving range for a tournament package, corporate membership, or group booking is a withholding agent under RR No. 2-98’s general definition, which applies regardless of whether the payor is a juridical person or an 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 private individual golfer paying green fees for personal recreational play isn’t a withholding agent at all — the same trade-or-business threshold covered in Do I Need to Withhold Tax on a Home Renovation Contractor?. The distinction that matters here is who is paying and why, not the type of recreational facility.
What rate and ATC code apply to the course’s facility fee? #
A golf course or driving range billed as a facility — not an individually engaged instructor — falls under the flat 2% general contractor/business-services bracket, the same code pairing already used across this series for event planners, gyms, and travel agencies.
| Payee | ATC | Rate |
|---|---|---|
| Golf course/driving range, individually operated | WI120 | 2% |
| Golf club or driving-range operator, organized as a corporation | WC120 | 2% |
| Freelance golf instructor, engaged directly, ≤ ₱3,000,000 gross income with sworn declaration | WI010 | 5% |
| Freelance golf instructor, engaged directly, > ₱3,000,000 or no declaration | WI011 | 10% |
The split mirrors BIR Form 2307 for Gyms, Fitness Studios, and Personal Trainers: the facility’s own charge for use of its course, carts, and amenities is a flat 2% service payment, while a specific individual professional engaged outside that facility billing — here, a golf pro giving private lessons under a direct corporate arrangement — is withheld like a tutor or consultant instead.
Worked example: corporate golf tournament vs. a hired golf pro #
Meridian Insurance Corp. (fictional) books Sunrise Links Golf Club (a corporation) for a client-appreciation tournament, paying ₱320,000 for the course rental, carts, and catering package for 40 players. Separately, Meridian engages Golf Pro Danilo Cruz, a freelance instructor with a sworn declaration on file, for ₱25,000 to run a pre-tournament clinic for VIP clients.
| Item | Payee | Amount | ATC | EWT Withheld | Net Paid |
|---|---|---|---|---|---|
| Tournament package | Sunrise Links Golf Club (corporation) | ₱320,000.00 | WC120 (2%) | ₱6,400.00 | ₱313,600.00 |
| Golf clinic fee | Danilo Cruz (individual, sworn declaration on file) | ₱25,000.00 | WI010 (5%) | ₱1,250.00 | ₱23,750.00 |
Meridian withholds ₱6,400 on the course package and ₱1,250 on Cruz’s clinic fee, remits both through BIR Form 0619-E monthly and BIR Form 1601-EQ quarterly, lists each payee on its Quarterly Alphalist of Payees, and issues two separate BIR Form 2307 certificates — one under ATC WC120 to Sunrise Links Golf Club, and one under ATC WI010 to Danilo Cruz — because the course and the instructor are different payees drawing different ATC codes for the same event.
Summary #
Whether a golf course or driving range payment is withheld at 2% or at the 5%/10% individual professional-fee rate turns on whether the course is billing as a facility or an individual instructor is engaged directly — the same facility-vs-instructor split this series already applies to gyms and fitness studios. A corporate tournament or group booking withholds 2% (ATC WI120/WC120) on the course’s own fee, while a freelance golf pro hired directly for lessons draws 5%/10% (ATC WI010/WI011) instead. See BIR Form 2307 for Gyms, Fitness Studios, and Personal Trainers for the template this guide follows. For the full library of BIR Form 2307 guidance, start at the BIR Form 2307 series hub or the pillar guide.