List of additional and delisted Top Withholding Agents
(Revenue Memorandum Circular No. 80-2022 issued on June 22, 2022)
This Tax Alert is issued to inform all concerned on the latest published lists of additional and delisted Top Withholding Agents (TWAs) who are required to deduct and remit the one percent (1%) or two percent (2%) Creditable Withholding Tax (CWT) from the income payments to suppliers of goods and services, respectively.
The obligation to deduct and remit the 1% and 2% CWT for those included in the said lists shall commence or cease, as the case may be, starting on July 1, 2022.
The lists can be accessed through the link below:
Download