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RMO No. 88-99: Prescribes the policies and procedures on the monitoring and verification of government offices’ compliance with the withholding tax requirements

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Summary

RMO No. 88-99, issued December 10, 1999, sets the policies and procedures for verifying and monitoring withholding tax compliance by National Government Agencies, Local Government Units and Government-Owned or Controlled Corporations.

Key points

  1. Assignment of offices. Every Revenue Officer of the district offices is assigned at least ten (10) government offices. The officer monitors and assists in implementing the withholding tax rules and regulations.
  2. Added to regular duties. This work is in addition to the Revenue Officer’s regular investigative functions.

Who is affected

  • National Government Agencies, Local Government Units and Government-Owned or Controlled Corporations
  • Revenue Officers of the district offices

Deadlines and effectivity

  • Issued December 10, 1999

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.