[ BIR MEMORANDUM ORDER NO. 70-98, July 27, 1998 ]
AMENDING PERTINENT PROVISIONS OF REVENUE MEMORANDUM ORDER NO. 14-98 PRESCRIBING THE POLICIES AND PROCEDURES TO IMPLEMENT REVENUE REGULATIONS NO. 10-97 AMENDING REVENUE REGULATIONS NO. 1-87, IN RELATION TO EXECUTIVE ORDER NO. 651, RE: DESIGNATION OF GOVERNMENT OFFICIALS AS WITHHOLDING AGENTS
I. Objective
This Order is issued to specifically identify government officials designated as withholding agents responsible of withholding and remittance of withholding tax on compensation, expanded and final, as well as government money payments on value added taxes, and other percentage taxes including franchise taxes and other internal revenue taxes as prescribed by law.
II. General Policies
The following government officials are personally charged with the duty to withhold and remit taxes on compensation, expanded and final withholding taxes, as well as government money payments on value added taxes, and other percentage taxes including franchise taxes:
a) National government offices; and other instrumentalities - All Heads of Offices (officials holding the highest position) and Chief Accountants and other persons holding similar positions in departments, bureaus, agencies, instrumentalities, government owned or controlled corporations (GOCCs) and other government offices;
b) Local Government Units (LGU) -
c) Offices with decentralized accounting - Heads of Offices (officials holding the highest position) and Chief Accountants and other persons holding similar positions in regions, provinces, districts etc. (e.g. BIR Regional Offices - Regional Director & Chief of Finance Division, DECS Regional Offices - Regional Director & Chief, Budget & Finance Division).
III. Repealing Clause
The provision of existing Revenue Memorandum Orders and other issuances inconsistent with this Order are hereby amended, modified or repealed accordingly.
V. Effectivity
This Order shall take effect immediately.
Adopted: 27 July 1998
(SGD.) BEETHOVEN L. RUALO
Commissioner of Internal Revenue
This Order is issued to specifically identify government officials designated as withholding agents responsible of withholding and remittance of withholding tax on compensation, expanded and final, as well as government money payments on value added taxes, and other percentage taxes including franchise taxes and other internal revenue taxes as prescribed by law.
II. General Policies
The following government officials are personally charged with the duty to withhold and remit taxes on compensation, expanded and final withholding taxes, as well as government money payments on value added taxes, and other percentage taxes including franchise taxes:
a) National government offices; and other instrumentalities - All Heads of Offices (officials holding the highest position) and Chief Accountants and other persons holding similar positions in departments, bureaus, agencies, instrumentalities, government owned or controlled corporations (GOCCs) and other government offices;
b) Local Government Units (LGU) -
| Provinces | - | Governor and Provincial Treasurer |
| Cities | - | City Mayor & City Treasurer |
| Municipalities | - | Municipal Mayor & Municipal Treasurer |
| Barangays | - | Barangay Captain & Barangay Treasurer |
c) Offices with decentralized accounting - Heads of Offices (officials holding the highest position) and Chief Accountants and other persons holding similar positions in regions, provinces, districts etc. (e.g. BIR Regional Offices - Regional Director & Chief of Finance Division, DECS Regional Offices - Regional Director & Chief, Budget & Finance Division).
III. Repealing Clause
The provision of existing Revenue Memorandum Orders and other issuances inconsistent with this Order are hereby amended, modified or repealed accordingly.
V. Effectivity
This Order shall take effect immediately.
Adopted: 27 July 1998
Commissioner of Internal Revenue