Fringe Benefits Tax Implementing Rules

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BIR REGULATIONS NO. 3-98: Fringe Benefits Tax Implementing Rules

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Title Source: Supreme Court: Fringe Benefits Tax Implementing Rules

Law: Bir Regulations No. 3-98

Decision Date: May 21, 1998

BIR Regulations No. 3-98 establishes a final withholding tax on fringe benefits provided to managerial and supervisory employees, detailing tax rates and valuation methods while excluding rank-and-file employees and certain employer-required benefits from taxation.

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