Circularizing the Additional Lists of Withholding Agents Required to Deduct and Remit the 1% or 2% Creditable Withholding Tax for the Purchase of Goods and Services under Revenue Regulations No. 11-2018

March 4, 2019 REVENUE MEMORANDUM CIRCULAR NO. 036-19 SUBJECT : Circularizing the Additional Lists of Withholding Agents Required to Deduct and Remit the 1% or 2% Creditable Withholding Tax for the Purchase of Goods and Services under Revenue Regulations No. 11-2018 TO : All Revenue Officials, Employees and Others Concerned In connection with the lists of withholding agents that were published last October 8, 2018 and circularized under Revenue Memorandum Circular No. 86-2018, this Circular is hereby issued to circularize the additional withholding agents under the jurisdiction of Revenue Regions who are required to deduct either the one percent (1%) or two percent (2%) creditable withholding tax from the income payments to their suppliers of goods and services, pursuant to the provisions of Revenue Regulations (RR) No. 11-2018, as well as the list of withholding agents for deletion from the existing list who are no longer required to deduct the said creditable withholding taxes. Please visit the BIR's website at www.bir.gov.ph where the lists are posted and provided with search facility for the convenience of all concerned. TIEHDC Accordingly, the obligation to deduct and remit to this Bureau the one percent (1%) and two percent (2%) creditable withholding tax from the suppliers of goods and services shall continue, commence or cease, as the case may be, effective April 1, 2019 . Any taxpayer that cannot be found in any of the published lists of inclusions is deemed to have been excluded and therefore not required to deduct and remit the 1% or 2% creditable withholding tax under RR No. 11-2018. All revenue officers and employees are hereby enjoined to give this Circular as wide a publicity as possible. HCSAIa Date Issued: March 18, 2019. (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue