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RR No. 02-98: Prescribes the regulations to implement RA No. 8424 relative to the Withholding on Income subject to the Expanded Withholding Tax and Final Withholding Tax, Withholding of Income Tax on Compensation, Withholding of Creditable Value-Added tax and Other Percentage Taxes

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Summary

RR No. 02-98 implements RA No. 8424 on withholding of income subject to expanded and final withholding tax, income tax on compensation, creditable Value-Added Tax and other percentage taxes.

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Key points

  1. Scope. The Regulations cover withholding on income subject to the Expanded Withholding Tax and Final Withholding Tax. They also cover withholding of income tax on compensation and of creditable Value-Added Tax and other percentage taxes.
  2. Effectivity. The Regulations take effect on compensation income paid beginning January 1, 1998.
  3. Penalty relief. No penalties for non-compliance with the new features of the Tax Code apply until May 15, 1998.

Deadlines and effectivity

  • Effective on compensation income paid beginning January 1, 1998
  • No penalties for non-compliance until May 15, 1998

Summary by Tax Resources PH. It is not a substitute for the full text of the issuance or professional advice.

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