Summary
RMO No. 13-2006 sets the policies and procedures for monitoring whether Local Government Units (LGUs) comply with the withholding tax rules.
CollapseExpand
Key points
- Purpose of monitoring. The monitoring aims to make sure LGUs are not remiss or late in remitting taxes they withheld on compensation, expanded and final withholding, and government money payments.
Who is affected
- Local Government Units
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
Copies of BIR issuances are hosted here for reference. For the official version, check bir.gov.ph. Summaries by Tax Resources PH are not a substitute for the full text or professional advice.
