RR 24-205 REVISION ON WITHHOLDING TAX RATES FOR TOP WITHHOLDING AGENTS
BIR has issued Revenue Regulation (RR) No. 24-2025 on September 25, 2025, revising the rules on Creditable Withholding Tax (CWT) applicable to Top Withholding Agents (TWAs). TWAs’ income payments are subject to the following withholding tax...