Circularizing the 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

September 26, 2018 REVENUE MEMORANDUM CIRCULAR NO. 086-18 SUBJECT : Circularizing the 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 Pursuant to the provisions of Revenue Regulations (RR) No. 11-2018, as implemented by Revenue Memorandum Order (RMO) No. 26-2018 this Circular is hereby issued to circularize the withholding agents under the jurisdictions of the Large Taxpayers Service and Revenue Regions who are required to deduct either the one percent (1%) or two percent (2%) creditable withholding tax from their suppliers of goods and services. Pursuant to the said revenue issuances, the list of withholding agents is further classified into (1) List of existing withholding agents (2) List of additional withholding agents (3) List of withholding agents for deletion from existing list. 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. HDICSa 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 November 1, 2018. All lists of withholding agents issued pursuant to RR No. 11-2018 that may have been previously published in any newspaper or any other form of publication are hereby repealed and superseded. Moreover, should any taxpayer be not found in any of the published lists, this taxpayer is deemed 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. HcDSaT (SGD.) CAESAR R. DULAY Commissioner of Internal Revenue