In general, every employer or other person who is required to deduct and withhold the tax on compensation including fringe benefits given to rank and file employees, shall furnish. All internal revenue officers and others concerned pursuant to the provisions of section 244 of the national internal revenue code and the provisions of republic act no. Amending the pertinent provisions of revenue regulations no. Rr 102008 amends the pertinent portions of rr 298, the latter being the consolidated regulation for all withholding taxes. Withholding tax rr 298 bir tax information, business. In last weeks article, we discussed revenue regulations rr no. Fringe benefits which have been paid prior to january 1, 1998 shall not be covered by these regulations. Proof of actual remittance of a final withholding tax to the bir is not a condition. In case the certificate of tax withheld at source bir form no, 2307 has already. Bir ruling a joint venture jv for construction is not taxable as a corporation if it complies with the conditions prescribed under revenue regulations rr no. Amending pertinent provisions of revenue regulations no. Amends pertinent provisions of revenue regulations rr no. Aug 20, 2019 bir rr 298 pdf and relative to the issuance of certificate of valueadded tax withheld at september 16, amends the revenue regulations governing the.
National intemal revenue code of 1997 tax code of 1997 as amended. January 20, 2004, amends further portions of rr no. Amends the coverage of the electronic filing and payment system efps by making it mandatory for large taxpayers and optional for certain identified nonlarge taxpayers to avail of the efps in the filing of their tax returns and the payment of taxes due thereon. Amends the coverage of the electronic filing and payment system efps by making it mandatory for large taxpayers and optional for certain identified nonlarge taxpayers to avail of the efps in the filing of their tax returns and the payment of taxes due. In accordance with section 244 of the national internal revenue code nirc and the provisions of ra no. Okay, okay, mwe stands for minumum wage earner while bir form no. Dec 06, 2016 furthermore, in order to determine the applicable tax rate 10% or 15% to be appliedwithheld by the withholding agent, every individual professional talent corporate directors herein enumerated, shall periodically disclose his gross income for the current year to the bureau of internal revenue bir by submitting a notarized sworn declaration attached as annex a hereof in three 3. Bureau of internal revenue m a n i l a march 25, 1968 revenue regulations no. This is to certify that the employees listed below are qualified for substituted filing of their income tax return pursuant to the provisions of section 2. The following forms of income shall be subject to final withholding tax at the rates herein specified.
Commissioner cesar dulay deputy commissioner marissa. Bir revenue regulations 2 98 april 17, 1998 subject. Further clarifying the term managerial and technical positions under section 2. Amending certain provisions of revenue regulations no. Jan 27, 20 moreover, these regulations do not cover those benefits properly forming part of compensation income subject to withholding tax on compensation in accordance with revenue regulations no. Prescribes the electronic filing of tax returns and payment of taxes. Pursuant to the provisions of section 244, in relation to section 245, of the national internal revenue code nirc of 1997, as amended, these regulations are hereby promulgated to amend the specific provisions of section 2. Creditable withholding tax withheld at source bir form no. Private retirement benefit plan regulations to all internal revenue officers and others concerned. Filingsubmission of hard copy of the certificate of compensation paymenttax withheld bir form 2316 covering employees who are qualified for substituted filing, thereby amending revenue regulations rr no. Pursuant to section 79 b of the revised administrative code, the following regulations are hereby promulgated prescribing the terms and. Republic of the philippines department of finance bureau of internal revenue quezon city march 16, 2011 revenue regulations no. Income payments subject to expanded withholding tax ewt full text. Amends pertinent provisions of section 8 under revenue regulations no.
Rr 112018 amends withholding tax regulations pursuant to. Clarifying certain provisions of revenue regulations no. Jan 17, 2020 bir rr 2 98 pdf posted on january 17, 2020 and relative to the issuance of certificate of valueadded tax withheld at september 16, amends the revenue regulations governing the. Withholding tax rr 298 april 17, 1998 revenue regulations no. Republic of the philippines department of finance bureau of internal revenue october 26, 2010 revenue regulations no. Rr 298, as amended, which are paid or accrued beginning january 1, 2015. Bir revenue regulations national tax research center. Amending the provisions of revenue regulations rr no.
A income payments to a citizen or to a resident alien individual. Republic of the philippines department of finance bureau of internal revenue quezon city december 17, 2014 revenue regulations no. Bir revenue regulations 298 april 17, 1998 subject. All internal revenue officers and others concerned. Sep 10, 2019 bir rr 298 pdf and relative to the issuance of certificate of valueadded tax withheld at september 16, amends the revenue regulations governing the. Moreover, these regulations do not cover those benefits properly forming part of compensation income subject to withholding tax on compensation in accordance with revenue regulations no. The bureau of internal revenue has issued revenue regulation no.
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