BIR REVENUE REGULATION NO. 4-91

: It amends Revenue Regulations No. 6-85 by inserting paragraph (L) to Section 1 regarding creditable withholding tax on additional compensation of customs personnel.
: Additional compensation of customs personnel from importers, shipping companies, or their agents for overtime services and reimbursement of meal allowance.
: Importers, shipping companies, or their agents shall be the withholding agents of the Government.
: The withholding tax rate is 15%.
: It took effect immediately upon adoption on July 30, 1991.
: Additional payments for overtime services and reimbursement of meal allowance.
: It explicitly includes additional compensation of customs personnel as income subject to creditable withholding tax.
: Jesus P. Estanislao, Secretary of Finance.
: The regulation is based on Sections 245 and 50(b) of the National Internal Revenue Code which authorizes withholding taxes on income payments.