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RMC No. 86-2010: Publishes the full text of Opinion No. 48, S. 2010 of the Department of Justice

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Summary

RMC No. 86-2010 publishes the full text of Opinion No. 48, S. 2010, issued by Secretary Leila M. De Lima of the Department of Justice.

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Key points

  1. Issue addressed. The Opinion clarifies whether the Informer’s Reward for information on tax law violations amounts to ten percent of the amount collected or One Million Pesos (P1,000,000.00), whichever is lower, as the National Internal Revenue Code of 1997 provides.

Who is affected

  • Informers who provide information on violations of the tax laws

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.