Blog Posts on rmc no. 41-09

What you should know about ROHQ? by pinoytaxation.com on Aug 21, 2009Regional Operating Headquarters (ROHQ) (Section 2(3), RA No. 8756) means a foreign business entity which is allowed to derive income in the Philippines by performing certain qualifying services to its affiliates, subsidiaries or branches in the Phili...

15% income tax to expats, when applicable? by pinoytaxation.com on Aug 17, 2009Revenue Memorandum Circular No. 41 – 2009 dated July 23, 2009 (RMC 41-2009) was issued to clarify the meaning of “Managerial and Technical Positions” under Section 25(C) of the Tax Code, as amended. Compared to the normal tax rate of 5-32% brac...