Tax Compliance / Tax Guide - Online Sellers and Online Activities
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Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants
Further amends the provisions of Revenue Regulations No. 2-98, as amended, to impose Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants
(Published in Manila Bulletin on December 27, 2023)
Clarifies the provisions of Revenue Regulations No. 16-2023 imposing Withholding Tax on gross remittances made by electronic marketplace operators and digital financial services providers to sellers/merchants
RMC 8-2024 Annex A - Sworn Declaration of Gross Remittances