REPUBLIC OF THE PHILIPPINES

DEPARTMENT OF FINANCE
BUREAU OF INTERNAI REVENUE
Quezon City

September 26,20L8

REVENUE MEMORANDUM CIRCULAR NO. 8 {, - 2A I8

SUBJECT the Lists of Withholding Agents Required to Deduct and

Circularizing
Remit lhe t% or 2%o Creditable Withholding Tax for the purchase of
Goods and Services under Revenue Regulaticns No. 11-2018.

TO All Revenue Officials, Employees and Others Concerned

Pursuant to the provisions of Revenue Regulations (RR) No. 1,1-201,8, as implemented

by Revenue Memorandum Order (RMO) No. 26-2018 this Circular is hereby issued to
circulai'ize the withholding agents under the jurlsdictions of the Large Taxpayers Service and
Revenue Regions who are required to deduct eitherthe one percent (1%) or two percent(2%)
creditable withholding tax from their suppliers of goods and services. Pursuant to the said
revenue issuances, the list of withholding agents is further classified into (1) List of existing
wlthholding agents (2) List of additional withholding agents (3) List of withholding agents for
deletion from existing list. Please visit the BIR's website at www.bir.gov.ph where the lists are
posted and provided with search facility for the convenience of all concerned.

Accordingly, the obligation to deduct and remit to this Bureau the one percent (1%)
and two percent (2%) creditable withholding tax from the suppliers of goods and services shall
continue, commence or cease, as the case may be, effective November 1,,201,8. Ali lists of
withholding agents issued pursuant to RR No. 11-2018 that may have bgen previously
published in any newspaper or any other form of publication are hereby repealed and
superseded. lVloreover, should any taxpayer be not found in any of the published lists, this
taxpayei'is deemed excluded and therefcre nct requireC tc CeCuct and remit lhe 1% or 29ta
creditable withholding tax under RR No. 1,1-2018.

All revenue officers and employees are hereby enjoined to give this Circular as wide a

publicity as possible.

-aSr.+o,n'A$47
CAESAR R. DULAY
Commissioner of lnternal Revenue
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