This Revenue Regulation is an amendment of RR No. 2-98, in accordance with the TRAIN Law.
In accordance with Section 244 of the National Internal Revenue Code (NIRC) and the provisions of RA No. 10963, also known as Tax Reform for Acceleration and Inclusion (TRAIN Law) are the amended rules when it comes to Income Payments Subject to Final Withholding Tax as well as Income Payments Subject to Creditable Withholding Tax Rates.
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