What is RR 10-2013?
It is an amendment of the Real Estate Service which now includes who also did not pass or did not take up licensure examination subject creditable withholding tax. Professional Real Estate Service Practitioners are subject to 15% if their gross income exceeds Php 720,000 and 10% otherwise. However, if one did not take the exam or fail to pass the test, he or she will be paying income tax at 10%
This extract is an interpretation and has not been approved by BIR
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