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REVENUE REGULATIONS NO. 011-10

REVENUE REGULATIONS NO. 011-10

RR 011-10 | 2010-10-26

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

TO : All Revenue Officials and Personnel and Others...