Summary
RMO No. 70-98 amends RMO No. 14-98 by identifying the government officials designated as withholding agents.
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Key points
- Offices covered. Officials are identified in National Government Offices and other instrumentalities, in Local Government Units, and in offices with decentralized accounting system.
- Duty of identified officials. They are personally charged with withholding and remitting taxes on compensation, and expanded and final withholding taxes. They also handle government money payments on value-added taxes and other percentage taxes, including franchise taxes.
Who is affected
- Officials of National Government Offices and instrumentalities
- Officials of Local Government Units
- Officials of offices with decentralized accounting system
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.