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NIRC

Expanded withholding tax basics

Certain income payments require withholding by the payor.

Who

Listed payors/payees.

Remittance

BIR forms and deadlines.

Penalties

Surcharges for late remittance.

Sources

Last reviewed November 9, 2026. Laws, rules and Bar Bulletins change; if a source above has been amended or superseded, the official text controls.

Expanded withholding tax basics — FAQ

Is this legal advice?

No — overview only.

Official text?

Start from the official source linked below (https://elibrary.judiciary.gov.ph/).

Case citations?

Overview pages avoid unverified G.R. numbers.

Expanded withholding tax basics | ocoai