Summary
RMC No. 61-2014 revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fall within the coverage of Republic Act No. 9480, the tax amnesty law for unpaid internal revenue taxes for taxable year 2005 and prior years.
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Key points
- Ground for revocation. The Ruling is revoked for lack of legal basis and lack of jurisdiction of the issuing officer.
- Erroneous interpretation. The Ruling gave an erroneous interpretation of the provisions of RA No. 9480.
- Should have been signed by the Commissioner. The Ruling was one of first impression, so it should have been signed by the Commissioner of Internal Revenue.
Deadlines and effectivity
- Issued July 30, 2014
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.