BIR Regs on Withholding of VAT and Percentage Tax

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BIR REVENUE REGULATIONS NO. 14-2003: BIR Regs on Withholding of VAT and Percentage Tax

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Title Supreme Court: BIR Regs on Withholding of VAT and Percentage Tax

Law: Bir Revenue Regulations No. 14-2003

Decision Date: Mar 26, 2003

BIR Revenue Regulations No. 14-2003 streamlines the collection of the 3% percentage tax and Value-Added Tax (VAT) by implementing withholding at the source for sales of goods and services, simplifying tax compliance for both payors and payees.

revenue regulations

withholding tax

percentage tax

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