Amendments to Expanded Withholding Tax Rules

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BIR REVENUE REGULATION NO. 12-94: Amendments to Expanded Withholding Tax Rules

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Title Source: Supreme Court: Amendments to Expanded Withholding Tax Rules

Law: Bir (dof) Revenue Regulation No. 12-94

Decision Date: Jun 27, 1994

Revenue Regulation No. 12-94 amends the Expanded Withholding Tax Regulations, establishing specific withholding tax rates for various income payments, particularly in real estate transactions, and outlines the responsibilities of withholding agents and exemptions applicable to certain entities.

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