Skip to main content

Main navigation (Corporate Partners Mobile, SM, XS)

  • Start or Modify Service
  • Products, Services & Programs
  • Bills & Payments

Top Navigation One

  • Return to Meralco.com.ph

Top Navigation (Corporate Partners Mobile, SM, XS)

  • About Meralco Enterprise
  • Media Center
  • Power Up
  • News & Advisories
  • View/Report Outages
  • Help & Support

Top Navigation One

  • Return to Meralco.com.ph

Top Navigation (Corporate Partners)

  • About Meralco Enterprise
  • Media Center
  • Power Up
  • News & Advisories
  • View/Report Outages
  • Help & Support
Home

Main navigation (Corporate Partners)

  • Enterprise
  • Start or Modify Service
  • Products, Services & Programs
  • Bills & Payments
  • Search
  • Meralco Online

Welcome to Meralco Online

 Log in
Learn more about Meralco Online

I want to:

  • Start or Modify Service
  • View/Report Outages
  • Report Streetlight and Safety Concerns

Explore Meralco

  • For Homes

    For Homes

  • Meralco Business Partners Segment For Biz

    For Biz

    5-499kW capacity

Breadcrumb

  1. Home
  2. Bills & Payments
  3. Authorized Withholding Agent

UYB 2021 Sidebar Menu - CBG

  • How to Read Your Business Bill
  • Breakdown of Charges
  • ICERA Refund
  • ACRM Charge
  • VAT Zero Rating
  • Authorized Withholding Agent
Inquire Now
Understanding Your Bill
Understanding Your Bill

Authorized Withholding Agent

About Authorized Withholding Agent (AWA)

 

1. What is AWA?

 

AWA are Authorized Withholding Agents, now known as Top Withholding Agents under Revenue Regulations (RR) No. 11-2018, and shall include the following.

a. Classified and duly notified by the Bureau of Internal Revenue (BIR) as either any of the following unless previously de-classified as such or had already ceased business operations

A large taxpayer under RR No.1-98, as amended;
Top 20,000 private corporations under RR No.6-2009; or
Top 5,000 individuals under RR No. 6-2009;

b. Taxpayers identified and included as Medium Taxpayers – per Revenue Memorandum Order No. 17-2017, these are the top 500 non-individual taxpayers identified by BIR Regional offices; and

c. Those under the Taxpayer Account Management Program (TAMP).

 

2. What are the obligations of an AWA?

Among its obligations, an AWA is required to withhold 2% creditable withholding tax (CWT) on its payments for purchases of services, including electricity bills. As an AWA, the following shall be submitted by the customer to Meralco.

Copy of BIR letter-notice designating the customer as among the Top Withholding Agents, or an excerpt of the list of Top Withholding Agents published by the BIR, to substantiate its AWA status; and BIR Form No. 2307 of the Certificate of Creditable Tax Withheld at Source for each payment of electricity bill to support the amount of tax withheld and remitted to the BIR.

 

3. How do I check if I am an AWA?

The BIR published the list of Top Withholding Agents in a newspaper of general circulation and in the BIR website (www.bir.gov.ph), which serves as the notice to the top withholding agents. Existing withholding agents classified as large taxpayers, top 20,000 corporations, or top 5,000 individuals which have not been delisted by the BIR shall remain as top withholding agents.

 

4. Does an AWA status change?

The initial and succeeding publications of the BIR shall include the additional top withholding agents and those that are delisted.

This also means that once an individual or organization/taxpayer is no longer found on the published list, they are no longer required to withhold the 2% creditable withholding tax under RR No. 11-2018.

 

5. Do all customers-AWA need to update their records and submit documents to Meralco?

No, not all customers-AWA that are already tagged are required to update and submit documents. Customers are required to update if there is any change in their information, such as but not limited to the following:

a. The corporation changed its name
b. The name reflected on the bill is not the full and/or correct name of the corporation or individual
c. There was a change in the terms and conditions of the AWA tagged customer’s contract of lease.
d .The contract of lease of the AWA customer has ended

 

6. I am a customer-AWA, what should I do to update my records in Meralco?

A customer-AWA who needs to update their records should submit the following documents:

 

Identification Documents
For individuals (sole proprietorship)

- 1 valid ID with photo and signature

For corporations

- Board Resolution/Secretary’s Certificate
- 1 valid ID of authorized representative with photo and signature
- Certificate of Registration (i.e. SEC-first page only; CDA; NEA; HLURB)

Occupancy Documents or Service Address Documents

AWA eligible customers who are owners of the service must present and submit photocopy of ANY of the following valid proof of ownership of the place of service:

- Certificate of Award/Notice/Order issued by National Government Agencies
- Certificate of Sale
- Condominium Certificate of Title
- Contract to Sell
- Deed of Conditional Sale
- Deed of Donation
- Deed of Sale
- Lease Purchase Agreement
- National Housing Authority (NHA) Certification
- Tax Declaration
- Transfer Certificate of Title

AWA eligible customers who are tenants of the service must present and submit photocopy of ANY of the following valid proof of ownership:

- Original, Notarized and Unexpired Contract of Lease or Written Authorization from the owner of the premises
- Photocopy of any valid occupancy from required from an owner e.g. Transfer Certificate of Title, Deed of Sale, Tax Declaration etc.
- Original and Notarized copy of the Undertaking.

 

Tax Identification Documents
a.For Sole Proprietor:

- Bureau of Internal Revenue (BIR) Certificate of Registration (BIR Form 2303)
- Income Tax Return (ITR)
- Tax Identification Number (TIN) card

b. For Other Non-Individual Electric Service Applicants – Partnership, Private Corporations, Government Entities etc.

- Bureau of Internal Revenue (BIR) Certificate of Registration (BIR Form 2303)
- Tax Identification Number card

 

7. Where should I submit my documents?

All documents necessary for the update must be submitted to any Meralco Business Center.

 

8. I am no longer enlisted as an AWA; do I still need to update my records with Meralco?

Yes. Customers who are no longer considered as AWA by the BIR should notify Meralco of the change.

 

9. Are government offices and government-owned or controlled corporations (GOCCs) which are not listed among the top withholding agents published by the BIR still considered as AWAs?

Yes. Government offices, national or local, including barangays, or their attached agencies or bodies, and GOCCs are required to withhold their payments to their regular suppliers of goods and services.

Thanks for staying connected

Get the latest news and service advisories from Meralco.

 

  •  
  •  
  •  
  •  
  •  

 

Help us improve our service. Submit Feedback

For Enterprise

  • Start or Modify Service
  • Products, Services & Programs
  • Bills & Payments
  • About Meralco Enterprise

For Business

  • For Biz
  • For Enterprise

About Meralco

  • Profile
  • Advocacies

Meralco Logo

Footer menu

  • Privacy Policy
  • © Meralco 2017

Footer Mobile

  • © Meralco 2018
  • Privacy
  • Help & Support