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Top Withholding Agents new tax problems being pursued is tax evasion case Help yourself and others

0 Views 11/26/23
Aryel Narvasa
Aryel Narvasa
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The Philippines Tax Code does not specifically mention a "top withholding agent." However, the code does require certain individuals and entities to withhold taxes on certain types of income, such as compensation income for employees, and income from rentals and services, and remit the withheld taxes to the Bureau of Internal Revenue (BIR). These individuals and entities are considered "withholding agents" and are responsible for ensuring that the correct amount of taxes are withheld and remitted to the BIR on behalf of their employees or payees. LIKE, click mo, para talino Pilipino馃憤

If an article is not subject to withholding tax, then the withholding agent is not required to withhold taxes on that specific type of income. The withholding agent must still comply with the rules and regulations for withholding taxes on other types of income that are subject to withholding tax. They should also consult the Philippine Tax Code, the BIR's regulations, and any other guidelines to determine which articles are subject to withholding tax and which are not.

The Philippine Tax Code does not distinguish between a "regular" withholding agent and a "top" withholding agent. The code simply refers to "withholding agents" and their responsibilities in relation to withholding taxes on certain types of income. All withholding agents, regardless of their size or status, are subject to the same rules and regulations for withholding and remitting taxes to the Bureau of Internal Revenue (BIR). They are responsible for ensuring that the correct amount of taxes are withheld and remitted to the BIR on behalf of their employees or payees.

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