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Showing 1–3 of 3 articles for “withholding agent”

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Sep 25, 2026 expanded withholding tax withholding agent bir withholding tax creditable withholding tax philippine tax compliance bir form 2307

Expanded Withholding Tax in the Philippines: A Practical Guide for Payors

Expanded withholding tax in the Philippines is a creditable tax withheld at source on certain income payments. Learn the rates, rules, and duties of withholding agents.

May 11, 2021 creditable withholding tax construction contracts ciac arbitration tax disputes supreme court

Navigating Creditable Withholding Tax Disputes in Construction Contracts: Insights from a Landmark Supreme Cou

A Supreme Court ruling clarifies when withholding agents may deduct creditable withholding tax and the limits of judicial review of CIAC arbitral awards.

Aug 25, 2010 tax-law withholding-agent tax-refund bir supreme court cir

Withholding Agents and Tax Refunds: Balancing Rights and Responsibilities in Philippine Tax Law

When can a withholding agent claim a tax refund? The Supreme Court clarifies the rights and duties of withholding agents in refund claims.