We wish to advise you that the Bureau of Internal Revenue (BIR) has issued Revenue Memorandum Circular 105-2017, dated December 28, 2017, revising the withholding tax table on compensation pursuant to the Tax Code amendments introduced by Republic Act (RA) 10963, or the Train Law.

Beginning January 1, 2018, every employer making compensation payments to its employees shall be required deduct and withhold from such compensation a tax determined in accordance with the Revised Withholding Tax Table.

For your reference, see attached copies of RMC 105-2017 and the Revised Withholding Tax Table.

#withholdingtaxtableoncompensation #withholdingtax

RMC No 105-2017
Revised Withholding Tax Table