11/04/2025
Revenue Memorandum Circular No. 14-2025
Clarifies certain issues pertaining to the mandatory requirements for tax credit or refund of excess/unutilized Creditable Withholding Taxes on income pursuant to Section 76(C), in relation to Sections 204(C) and 229 of the NIRC of 1997, as Amended
Full text: https://tinyurl.com/34ye67ka
Annexes: https://tinyurl.com/yc6m7p23