Summary
RMC No. 35-2003 gives guidelines on filing and remitting taxes withheld on income payments to suppliers of agricultural products for June, and defers the deadline.
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Key points
- Seminar-workshops. Regional Directors must conduct seminar-workshops on implementing RR No. 17-2003, specifically the 1% creditable withholding tax on income payments to suppliers of agricultural products.
- Deferred filing and remittance. Filing and remittance of taxes withheld for June are deferred from July 10 to August 11, 2003. They may be filed and remitted without penalty together with the July withholdings on August 11, 2003.
Who is affected
- Payors withholding tax on income payments to suppliers of agricultural products
- Regional Directors
Deadlines and effectivity
- June withholdings deferred from July 10 to August 11, 2003
- Filing together with July withholdings: August 11, 2003
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.