Nullification of Section 4(a) of Revenue Regulations No. 6-85 or the Revised and Consolidated Expanded Withholding Tax Regulations

July 25, 1985 REVENUE MEMORANDUM CIRCULAR NO. 30-85 SUBJECT : Nullification of Section 4(a) of Revenue Regulations No. 6-85 or the Revised and Consolidated Expanded Withholding Tax Regulations TO : All Internal Revenue Officers and Others Concerned Under Revenue Memorandum Circular No. 21-85 dated February 26, 1985, this Office ruled that in view of P.D. No. 1931, Section 4(a) of Revenue Regulations No. 13-78, as amended by Revenue Regulations No. 6-79, reading as follows: cd i "Sec. 4. Exemption from Withholding. The withholding of tax herein prescribed shall not apply to income payments to the following: (a) National government and instrumentalities, including provincial, city or municipal governments, as well as government-owned or controlled corporations xxx xxx xxx should be considered a nullity." However, the above-quoted provision of Revenue Regulations No. 13-78, as amended, has been inadvertently reiterated in Section 4(a) of Revenue Regulations No. 6-85 dated May 2, 1985. Accordingly in view of Revenue Memorandum Circular No . 21-85, said Section 4(a) of Revenue Regulations No . 6-85 should also be construed as without any binding force and effect . cd i All concerned are hereby enjoined to give this Circular as wide a publicity as possible. (SGD.) RUBEN B. ANCHETA Acting Commissioner