Withholding Tax on Customs Personnel Pay

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BIR REVENUE REGULATION NO. 4-91: Withholding Tax on Customs Personnel Pay

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Title Source: Supreme Court: Withholding Tax on Customs Personnel Pay

Law: Bir Revenue Regulation No. 4-91

Decision Date: Jul 30, 1991

BIR Revenue Regulation No. 4-91 mandates a 15% creditable withholding tax on additional compensation paid by importers and shipping companies to customs personnel for overtime services and meal reimbursements, designating these entities as the government's withholding agents.

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