RR1-2004 - REPUBLIC OF THE PHILIPPINES DEPARTMENT OF...

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REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE January 14, 2004 REVENUE REGULATIONS NO . 1-2004 SUBJECT: Amending Further Sec. 2.57.2(S) of Revenue Regulations No. 2-98, as Last Amended By Revenue Regulations No. 30-2003, Exempting Marginal Income Earners From Creditable Withholding Tax on Payments Made By Hotels, Restaurants, Resorts, Caterers, Food Processors, Canneries, Supermarkets, Livestock, Poultry, Fish and Marine Product Dealers, Hardwares, Factories, Furniture Shops, and All Other Establishments. TO: All Internal Revenue Officers, Employees and Others Concerned. SECTION 1. SCOPE. - Pursuant to the provisions of Section 244, in relation to Sections 57(A) and (B) of the Tax Code of 1997, these regulations are hereby promulgated to further amend portions of Revenue Regulations No. 2-98, as last amended by Revenue Regulations No. 30-2003, exempting marginal income earners from creditable withholding tax on payments made by hotels, restaurants, resorts, caterers,
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RR1-2004 - REPUBLIC OF THE PHILIPPINES DEPARTMENT OF...

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