Revenue Memorandum Circular No. 55-2024


Extension of the Ninety-Day Period for the Actual Imposition of Withholding Tax on Gross Remittances Made by Electronic Market Place Operators and Digital Financial Services Providers to Sellers/Merchants Prescribed under Revenue Regulations No. 16-2023

The provisions of Revenue Memorandum Circular (RMC) No. 8-2024 allowed the electronic marketplace operators and digital financial services providers a transitory period of ninety (90) days from the date on its issue to comply with the relative policies or requirements of other government agencies, if any, and to give them an opportunity to adjust and properly comply with the provisions of Revenue Regulations (RR) No. 16-2023 prior to the actual imposition of the prescribed creditable withholding tax.

In order to provide the said taxpayers a sufficient time to comply and adjust to the requirements of RR No. 16-2023 and other government agencies, if any, the prescribe transitory period is hereby extended to an additional ninety (90) days or until July 14, 2024.

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