RMO No. 18-2024 — Modifies Alphanumeric Tax Code for Creditable Withholding Tax on certain income payments by joint ventures/consortiums
BUREAU OF TNTERNAL REVENUE 1r NNTTYTD
AY 28 204 INTERNAL REVENUE HUN CANIONS EMSOREPARTMENT OF FINANCE ALTTS EE REPUBLIC OF THE PHILIPPINES AU OF INTERNAL REVENUE National Office Building Quezon City RECORDS MGT DIVISION CW}C 33s MAY 28 2124
U0UYY April 30, 2024
REVeNgE MEMORANDUM ORder NO./8-2074
SUBJECT : Modification of AIphanumeric Tax Code (ATC) for Creditable Withholding Tax on Certain Income Payments'by Joint Ventures/Consortiums
TO All Collection Agents, Revenue District Officers and Other Internal Revenue Officers Concerned
OBJECTIVE:
on certain income payments by joint ventures/consortiums pursuant to the issuance of Revenue Regulations (RR) No. 14-2023, the following ATCs are hereby modified: To facilitate the proper identification and monitoring of payment for creditable withholding tax
ATC Description EXISTING (per ATC Handbook) Rate Tax BIR Form NO. Legal Basis MODIFIED/ NEW ATC
WC730 Wi750 Iocal/resident supplier of goods. Income payments made by joint ventures, whether incorporated or not. taxable or non-taxable, to their Individual Corporate 1% W!770 WC770
WI760 WC740 local/resident supplier of services. Income payments made by joint ventures, whether incorporated or not, taxabie or non-taxable, to their Individual Corporate 2% 1601-EQ/ 2307 14-2023 Rr No. W!780 WC780
WC750 joint venture/consortium not taxable as corporation prior to actual or constructive distribution thereof. On the share of each co-venturer/ Corporate member from the net income of the 15% WC790
I REPEALING CLAUSE:
herewith. This Revenue Memorandum Order (RMO) revises portions of all other issuances inconsistent
EFFECTIVITY:
This RMO shall take effect immediately.
M D. lumagui, jr. Commtirssioner of internal Revenue B-3
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