RMC No. 36-2019 — Circularizes the Additional Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018

Lipo BUREAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE Quezon City BUREAU OF INTEKNAL KEVENUE RECORDS MGT. DIVISION NnTN Mue MAR 18.2019 9:DAM UaA

March 4.2019

REVENUE MEMORANDUM CIRCULAR NO._ 3( - 2 D/G)

SUBJECT: Circularizing the Additional Lists of Withholding Agents Required to Deduct and Remit the 1% or 2% Creditable Withholding Tax for the Purchase of Goods and Services under Revenue Regulations No. 11-2018.

TO All Revenue Officials, Employees and Other Concerned

hereby issued to circularize the additional withholding agents under the jurisdiction of Revenue to the provisions of Revenue Regulations (RR) No. 11-2018, as well as the list of withholding agents for deletion from the existing list who are no longer required to deduct the said creditable withholding taxes. Please visit the BIR's website at www.bir.gov.ph where the lists are posted 2018 and circularized under Revenue Memorandum Circular No. 86-2018. this Circular is Regions who are required to deduct either the one percent (1%) or two percent (2%) creditable withholding tax from the income payments to their suppliers of goods and services, pursuant and provided with search facility for the convenience of all concerned. In connection with the lists of withholding agents that were published last October 8.

cannot be found in any of the published lists of inclusions is deemed to have been excluded two percent (2%) creditable withholding tax from the suppliers of goods and services shall continue. commence or cease, as the case may be, effective April 1, 2019. Any taxpayer that and therefore not required to deduct and remit the 1% or 2% creditable withholding tax under RR No. 11-2018. Accordingly, the obligation to deduct and remit to this Bureau the one percent (1%) and

publicity as possible. All revenue officers and employees are hereby enjoined to give this Circular as wide a

aaesamra

Commissioner of Internal Revenue CAESAR R. DULAY

J- 5 E 024216

BUREAU OF TNTERNAL REVENUE INTERNAL COMMUNICATIONS DIVISION

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