Dissemination of the Withholding Tax Primer and Adoption of the New Withholding Tax Forms

August 13, 1982 REVENUE MEMORANDUM CIRCULAR NO. 20-82 SUBJECT : Dissemination of the Withholding Tax Primer and Adoption of the New Withholding Tax Forms TO : All Internal Revenue Officers and Others Concerned A. Objective This Revenue Memorandum Circular is being issued to define necessary activities supportive to the nationwide implementation effort of the Withholding Tax System to assure its success. acd B. Dissemination of the Withholding Tax Primer . The Withholding Tax Primer, which contains information on Withholding Tax Laws and Regulations, complete instructions on the filing and filling-up of Withholding Tax Forms and Tax Tables to assist taxpayers in the computation of taxes, should be disseminated to all Withholding Agents and other interested parties in as wide an area as possible. This effort is necessary not only to increase tax consciousness among the public, but also to ensure that correct Withholding Tax information is available to the public, specially Withholding Agents, whenever and wherever needed. Further, the dissemination of the Primer should be on a continuing basis. C. Adoption of the New Withholding tax forms Concurrent with the dissemination of the Withholding Tax Primer will be the adoption of the new Withholding Tax Forms for use by Withholding Agents in filing their returns. By the last quarter of 1982, Withholding Agents should be required to use the new Forms for the period as prescribed by Withholding Tax Laws and Regulations, and for every other period thereafter. Necessarily, the adoption of the new Withholding Tax Forms nationwide will require the appropriate Procedural Responsibilities attendant to the Forms to be also implemented concurrently. D. Effectivity . This Memorandum Circular shall take effect immediately. (SGD.) RUBEN B. ANCHETA Acting Commissioner