Summary
RMO No. 14-98 sets policies and guidelines to implement Revenue Regulations No. 10-97, which designates government officials as withholding agents.
Key points
- Designated officials. The designated officials are heads of offices and Chief Accountants in departments, bureaus, agencies, instrumentalities, GOCCs and other government offices. They also include provincial, city, municipal and barangay treasurers with the governors, mayors and barangay captains, together with their Chief Accountants.
- Duty to withhold and remit. These officials are personally charged with withholding and remitting taxes on compensation, expanded and final withholding taxes, and government money payments on value-added taxes and other percentage taxes, including franchise taxes.
- Submitting incumbent names. The concerned office submits the incumbents’ names to the Commissioner of Internal Revenue, ATTN: The Revenue District Officer. Replacements are reported the same way.
Who is affected
- Heads of offices and Chief Accountants of government offices
- Provincial, city, municipal and barangay treasurers, governors, mayors and barangay captains
Deadlines and effectivity
- Incumbent names: within 30 days from receipt of notification
- Change of incumbents: replacement names within 10 days from date of change or replacement
Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.
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