BIR Revenue Regulation No. 02-98 Dated 17 April 1998
RR 02-98
111 We’re changing lives. Withholding Taxes. Nature of Withholding Tax Obligation imposed by law on income payors to withhold or deduct from their income.
We’re changing lives .
WITHHOLDING TAX ON INTEREST AND ROYALTIES DAVID WARNEKE November 2012.