Tax Exemption Certificate Presentation Rules

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BIR REVENUE MEMORANDUM CIRCULAR NO. 8-2014: Tax Exemption Certificate Presentation Rules

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Title Source: Supreme Court: Tax Exemption Certificate Presentation Rules

Law: Bir Revenue Memorandum Circular No. 8-2014

Decision Date: Feb 6, 2014

Exempt individuals and entities must present a valid tax exemption certificate or ruling to withholding agents before receiving income payments, or they will be subject to withholding taxes, as mandated by the BIR Revenue Memorandum Circular No. 8-2014.

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