Summary
RMC No. 6-2010 publishes the full text of the Memorandum of Agreement (MOA) between the BIR and the Philippine National Police (PNP), signed on January 20, 2010, on withholding tax of PNP personnel.
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Key points
- Updating of exemptions. The PNP Finance Service updates exemptions by requiring all uniformed and non-uniformed personnel to file the updated Certificate of Update of Exemption and of Employer’s and Employee’s Information (BIR Form No. 2305). The aim is that tax due equals tax withheld, and that personnel need not file an Income Tax Return (ITR) if the requisites of substituted filing are met.
- Role of RDOs and RCOs. RDOs provide BIR Form Nos. 2305/1902 to PNP personnel in their jurisdiction. They assist, coordinate and run an information campaign, and Revenue Collection Officers near PNP offices may give immediate help.
- Receiving and uploading. RDO No. 40-Cubao receives all copies of BIR Form No. 2305 and the CD with updated exemption status details from the PNP Finance Service. It sends the originals of Forms 2305/1902, the CD and the transmittal list to the Quezon City Regional Data Center of the BIR for uploading.
- Other responsibilities. The MOA also sets responsibilities for the PNP Finance Service, PNP Regional Finance Officer, Provincial/District Finance Officer/Sergeant and City/Municipal Police Station Head.
Who is affected
- PNP uniformed and non-uniformed personnel
- PNP Finance Service
- BIR Revenue District Offices
Deadlines and effectivity
- MOA signed January 20, 2010
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.