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BIR Revenue Memorandum Circular No. 86-2018 (11 October 2018)

Circularizes the Lists of Withholding Agents required to deduct and remit the 1% or 2% Creditable Withholding Tax for the purchase of goods and services under RR No. 11-2018

This circularizes the List of Withholding Agents under the jurisdiction of the Large Taxpayers Service and Revenue Regions who are required to deduct either the one percent (1%) or two percent (2%) Creditable Withholding Tax (CWT) from their supplier of goods and services.

The Lists of Withholding Agents, which are further classified into (a) List of Existing Withholding Agents; (b) List of Additional Withholding Agents; and (c) List of Withholding Agents for Deletion from Existing List, are posted in the BIR Website ( Any taxpayer not found in any of the published lists is deemed excluded and, therefore, not required to deduct and remit the 1% or 2% CWT under RR No. 11-2018.

Accordingly, the obligation to deduct and remit to the BIR the 1% and 2% CWT from the suppliers of goods and services shall continue, commence or cease, as the case may be, effective November 1, 2018.

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