RMC No. 20-2011 — Clarifies the Special Treatment of Fringe Benefits under Section 2.33 of RR No. 3-98, as last amended by RR No. 5-2011 Digest | Full Text
REPUBLIC OF THE PHILIPPINES DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City May 13, 2011 REVENUE MEMORANDUM CIRCULAR NO. 20-2011 SUBJECT : Special Treatment of Fringe Benefits under Section 2.33 of Revenue Regulations No. 3-98, as last amended by Revenue Regulations No. 5-2011. TO : All Internal Revenue Officers and Others Concerned In implementing Section 2.33 of Revenue Regulations (RR) No. 3-98 as last amended by RR 5-2011 with respect to the Special Treatment of Fringe Benefits, the income tax and withholding tax on compensation income referred to under Section 2 of RR 5-2011 shall refer to fringe benefits tax. All concerned are hereby enjoined to be guided accordingly and to give this Circular as wide a publicity as possible. (Original Signed) KIM S. JACINTO-HENARES Commissioner of Internal Revenue K1-JPQ
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