REPUBLIC OF THE PHILIPPIN DEPARTMENT OF FINANCE BUREAU OF INTERNAL REVENUE Quezon City December 28, 2017 REVENUE MEMORANDUM crrcuLaR No, [D5- 401F SUBJECT: Revised Withholding Tax Table on Compensation Pursuant to the Amendments to the Nationa! Internal Revenue Code of 1997 as Introduced by Republic Act No. 10963, Otherwise Known as the “Tea Reform for Acceleration and Inclusion (TRAIN) Law" TO All Internal- Revenue Officers and Others Concerned With the forthcoming effectivity of Republic Act No. 10963, otherwise known as the “Tax Reform for Acceleration and Inclusion (TRAIN) Law” on January 1, 2018, it is imperative that a smooth transition as to withholding tax rates is ensured. Thus, for the information and guidance of all concerned, beginning January 1, 2018, every employer making compensation payments to their respective employees shall deduct and withhoid from such compensation e tax determined in accordance with the Revised Withholding Tax Table attached herein as ANNEX “A”. All imternal revenue officials, employees and other concerned are hereby enjoined to give this Circular as wide CAESAR R. DULAY Commissioner of Internal Revenue 912380 PY RETER 2 MIS G'S, DIVISION DEC 29 2007/4 RECEIVEDDano %sEF ] 1D 19nd %zE + | 1D Jono %OE + | TD 4end %KEz + | 1D 49N0 KOZ + , 8 eeees‘ooz | eevees‘on | ee'ees‘ot oo'o0s'z oo on incor daichergl eee i i ee |__wunuu paquosara 49'999 _fy'9ar a 199'99 eee'ee setae _pue eevoz (99) 2n21 wonesuaduion 9 igaiay a € z Sree MHLNOW 49 4an0 %GE + | 1D AON %ZE + | 1D 49NO ROE + | 1D 4an0 HSE + | 19 19A0 %OZ + ey Burpioyuat a +1 SuIpioyyHM | é9‘9tp‘oor L9°9TH‘Oz fs £9°9Tb'S | oovosz't 00°0 | | WINWUIUIIA PAqL2satd ; t | wepq . 1 + “8 eee “ | | jana] UoResuadwo; Sereee ese eee | dst aw Or | puectb‘or (19) ]2Aa7 uoNjesuaduioy : See Hie { Beet z Bees ~ XTHLNOW-INS 7D 1BAO HGE + | 1 ONO %zE+ | 1D49N0 BOE + | 19 49n0 %GZ + | TD 1900 KOZ + 00" XE] SuIplouyRIM svove'sp | 80'ezy’6 00'00s‘z zeroes o0'0 0 uunUUA, Paqldseid | } mojaq Eran eer eer er ovs‘esT zav'se ‘ST \ if ana] uoNesuadwo: / ee | a 269'L i dual pue B08" (19) ne nesuadu | go s Peer ie testes pecs Oi z T : “XDIBaM | 4p 1an0 %GE+ | IANO Y%ZEF | TINO %OEF | TD4aAO %GZ+ | 1D 19A0 KOZ + ooo yer Suipouyim | __vez09'9 | dv eee'T gT'9se srza_ | ooo winuuiA paquasaid | 8I6'TZ 6Lb'S were 960'T $89 {iEmeoles (19) 12487 uoqesuadwoy feceeeeerarte ete eee fe a re ail |__pue seo ae - ie § b e et T Alva Zeoe ‘Te soquIDIOG OF TOT ‘1 Arenuep oandaya | A1GVL XVL ONICIOHHLIM CaSIAgy QONGAGH IWNUGLNI JO aAvaANE ALZOVA ONVNId 4O LNEWLA Vdd See SANiddIHd GHL dO ortandaa ae § 2930 seagate.