RMO No. 08-2003: Identifies government officials designated as withholding agents personally responsible for the correct withholding and timely remittance of tax

Key points

1. Taxes covered. The officials are responsible for taxes on compensation, expanded and final withholding tax, and government money payments to Non-VAT and VAT taxpayers.
2. Local government units. Provinces: Governor, Provincial Treasurer and Provincial Accountant. Cities: Mayor, City Treasurer and City Accountant; Municipalities: Mayor, Municipal Treasurer and Municipal Accountant; Barangays: Barangay Captain and Barangay Treasurer.
3. National agencies and government corporations. For National Government Agencies, Government-Owned or -Controlled Corporations and other government offices, including those with decentralized accounting systems, the officials are the Heads of Offices and the Chief Accountants or persons in similar positions.
4. No delegation. The responsibility and liability of these officials is not delegated to subordinate officials or employees.

Who is affected

• Governors, mayors, treasurers, accountants and barangay captains
• Heads of Offices and Chief Accountants of national agencies and government corporations