RR 8-2013: Disclosure on Employee-Tax Payer covered under international agreement

What is RR 8-2013?

It is an amendment of RR 7-2013.

Section 2 of RR 7-2013 states:

Mandatory Requirement-The employee-taxpayer covered by RMC 31-2013 shall secure from his employer (Foreign Governments/Embassies Diplomatic Mission and International Organization), a summary of list Employees as of 12/31/12 in the format prescribe in Annex A hereto. International organization whose non-Filipino employee enjoys immunity from taxation in accordance with the provision of related international agreements or domestic laws need not provide information on their non-Filipino employees.

In lieu of the summary list of employees, the employee-taxpayer may obtain a certificate of employment from his/her employer disclosing information on his rank and position, period of employment 2012 and monthly salaries, emoluments and monetary benefits.

The summary of list employees or the certificate of employment shall be attached to the declaration of availment of abatement of annex B which is the prescribed form to be used in applying for abatement under these regulation.

Section 3 of RR7-2013 states:

In case summary of employee list is submitted by the taxpayer, he or she must be included in the list as one of the employees, diplomatic agents, staff members of the (Foreign Governments/Embassies Diplomatic Mission and International Organization). If a certificate of employment was submitted such certificate must clearly state the tax payer’s position or rank period of employment 2012 and monthly salaries, emoluments and monetary benefits.

Interpretation:

It is an explanation of the mandatory requirement that an employee-tax payer of (Foreign Governments/Embassies Diplomatic Mission and International Organization) must secure in the format prescribed in Annex A. International organizations is not required to provide information on their non-Filipino employee regarding the employees position or rank, period of employment , monthly salaries, emoluments, and monetary benefits in accordance with International agreement. Moreover, employee-tax payer may obtain certificate of employment with complete information as of his/her status in the company. However, it must be made sure that the summary of employee list or certificate of employment is attached to the declaration for availing the abatement of annex B. Section 3 of RR 7-2013 is an emphasis of providing enough information regarding the employees position or rank, period of employment , monthly salaries, emoluments, and monetary benefits when submitting certificate of employment or summary of employee list.

This extract is an interpretation and has not been approved by the BIR.