RMC No. 105-2017 — Prescribes the Revised Withholding Tax Table on Compensation pursuant to the amendments to the NIRC of 1997 introduced by RA No. 10963 (TRAIN Law) Digest | Full Text | Rev WT
BUFEAU OF INTERNAL REVENUE REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE
Quezon City
Decermber 28,2017
REVENUE MEMORANDUM CIRCULAR NO.-D5- &O!7
SUBECT: Revised Withholding Tax Table on Compensatior Fursuant to the
Amendmenis to the National Internal Revenue Code of 1997 as Introduced by Republic Acl No. 10963,Otherwisc Known as the "Tax Rcform for Acceleration and inclusion (TRAIN) Law"
TO All Internal Revenue Officers and Others Concerned
known as the "Tax Reform for Acceleration and Inclusion (TRAIN) Law" on January 1, 2018, it is imperative that a'smooth transition as te withholding tax beginning January 1, 2018, every employer niaking compensation payments to rates is ensured. Thus, for the inforrnation and guidance of all concerned, herein as ANNEX "A" their respective employees ahall deduct and withhoid from such compensation a tax determined in accordance with the Revised Withholding Tax Table attached With the forthcoming cffectivity of Republic Act No. 10963, otherwise
enjoined to give this Circular as wide a publicity as possible. All internal revenue officials, employees and other concerned are hereby
Commissioner of Internal Revenue CAESAR R. DULAY
312380
MIS M.T. DIVISION H: L FPVORIUE
DEC 2 9 20f7 tNmT
RECEIVED
同类文件 Revenue Memorandum Circulars
- RMC No. 112-2019 — Notifies the loss of several copies of used/filled-up but unissued BIR Form No. 2298 - Product Replenishment Certificate(RMC No. 112-2019)
- RMC No. 119-2016 — Publishes the Daily Minimum Wage Rates for Domestic Workers in CARAGA Region pursuant to Wage Order No. RXIII - D.W. 01 Digest | Full Text(RMC No. 119-2016)
- RMC No. 51-2023 — Notifies the loss of forty-eight (48) sets of unused/unissued BIR Form No. 2524 — Revenue Official Receipt(RMC No. 51-2023)
- RMC No. 61-2009 — Notifies the loss of duplicate to quintuplicate copies from 1 unused set of BIR Form No. 2524 – Revenue Official Receipt Digest | Full Text(RMC No. 61-2009)
- RMC No. 21-2026 — Tax Treatment of Development Assistance Activities Carried Out by the Foreign Assistance Section of the United States Embassy in the Philippines Digest | Full Text(RMC No. 21-2026)
- RMC No. 60-2003 — Clarifies issues raised relative to the implementation of RR No. 25-2003 which governs the imposition of Excise Tax on Automobiles Digest | Full Text(RMC No. 60-2003)
- RMC No. 89-2021 — Circularizes RA No. 11534, titled “An Act Reforming the Corporate Income Tax and Incentives System, Amending for the Purpose Sections 20, 22, 25, 27, 28, 29, 34, 40, 57, 109, 116, 204 and 290 of the National Internal Revenue Code of 1997, as Amended, and Creating Therein New Title XIII, and for Other Purposes”, otherwise known as “Corporate Recovery and Tax Incentives for Enterpr(RMC No. 89-2021)
- RMC No. 32-2010 — Prescribes the policies relative to the acceptance of "Out-of-District" Income Tax Returns Digest | Full Text(RMC No. 32-2010)
想要这份文件的分析？
让 ASG 法律 AI 为你总结、与其他判例对比，或说明它如何适用于你的情形 — 它检索的正是同一个数据库。