BIR RMC No. 19-2008; duty to withhold
Qualified taxpayers with pending tax cases may still avail themselves of
the tax amnesty program
under Republic Act No. 9480,[1] otherwise known as the 2007 Tax Amnesty
Act. Thus, the provision in BIR Revenue Memorandum Circular No. 19-2008
excepting "[i]ssues and cases which were ruled by any court (even without
finality) in favor of the BIR prior to amnesty availment of the taxpayer" from
the benefits of the law is
illegal, invalid, and null and void.[2] The duty to withhold the tax on compensation arises upon its accrual.
[1] An Act Enhancing Revenue Administration and Collection by Granting an
Amnesty on All Unpaid Internal Revenue Taxes Imposed by the National
Government for Taxable Year 2005 and Prior Years (2007).
[2] CS Garment, Inc. v. Commissioner of Internal Revenue, G.R. No. 182399,
March 12, 2014
<http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2014/march2014/182399.
pdf> 14 [Per C.J. Sereno, First Division].