RMO No. 13-2006: Prescribes the policies and procedures in monitoring the Local Government Units’ (LGUs) compliance with the Withholding Tax rules and regulations

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Summary

RMO No. 13-2006 sets the policies and procedures for monitoring whether Local Government Units (LGUs) comply with the withholding tax rules.

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Key points

  1. Purpose of monitoring. The monitoring aims to make sure LGUs are not remiss or late in remitting taxes they withheld on compensation, expanded and final withholding, and government money payments.

Who is affected

  • Local Government Units

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.