Blog Posts on rohq

How is 13th mo. pay of an ROHQ employee taxed? by TaxAcctgCenter on Apr 17, 2012I just have a question on the treatment of the 13th month pay in the gross income of a RHQ/ROHQ manager as basis for the 15% preferential tax under Revenue Regulation 11-2010. Per a certain BIR regulation, 13th month pay up to Php30,000 is non-taxabl...

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...

What are the registrable companies in Phils.? by pinoytaxation.com on Aug 6, 2009Philippines has lot to offer. Aside from the lovable tropical climate, many multinational companies have proven that Philippines is a quite considerable location for expansion and good business endeavors. For the purpose of doing business in the Phil...