Back

Revenue Regulation No.11-2010

SUBJECT : Further Clarifying the Term “Managerial and Technical Positions” Under Section 2.57.1(D) of Revenue Regulations (RR) No. 2-98, as Amended, by RR No. 12-2001, Implementing Section 25(C) of the National Internal Revenue Code of 1997 (Tax Code), as Amended and Modifying for this Purpose Revenue Memorandum Circular (RMC) No. 41-09 Including Guidelines on Availment of the Fifteen Percent (15%) Preferential Income Tax Rate for qualified Filipino personnel employed by Regional or Area Headquarters (RHQs) and Regional Operating Headquarters (ROHQs) of multinational companies

RR No. 11-2010 | 2010-10-26

REPUBLIC OF THE PHILIPPINES
DEPARTMENT OF FINANCE
BUREAU OF INTERNAL REVENUE          
 
October 26, 2010
 
REVENUE REGULATIONS NO. 11-2010
 
SUBJECT : Further Clarifying the Term “Managerial and Technical Positions” Under Section 2.57.1(D) of Revenue Regulations (RR) No. 2-98, as Amended, by RR No. 12-2001, Implementing Section 25(C) of the National Internal Revenue Code of 1997 (Tax Code), as Amended and Modifying for this Purpose Revenue Memorandum Circular (RMC) No. 41-09 Including Guidelines on Availment of the Fifteen Percent (15%) Preferential Income Tax Rate for qualified...