Bureau of Internal Revenue

Browse over 9421 requests from this government agency

Go Back

  • REQUEST SUBMITTED

    You have submitted an FOI request

    Date: 2021-08-26 22:59:42.336482

  • PROCESSING REQUEST

    Your request is already in review

    Date: 2021-08-27 16:43:02.854450

  • REQUEST DENIED

    Your request was denied

    Date: 2021-08-30 17:40:23.347274

  • 4

    RATE YOUR REQUEST

    How was your request?

Taxation

Requested from BIR by G. Orlando at 10:59 PM on Aug 26, 2021.
Purpose: Research
Date of Coverage: 08/26/2021 - 08/26/2021
Tracking no: #BIR-738499529844

Orlando 10:59 PM, Aug 26, 2021 

In RA 10963, it was stated there that Prizes and Other Winnings are subject to final withholding tax at the rate of twenty percent (20%).

Under the final withholding tax system, the amount of tax withheld by the withholding agent is constituted as full and final payment of the income tax due from the payee on said income. Being already full and final payment of the income tax due, the income recipient is no longer required to file an income tax return for that income. Does it mean that a lotto winner is already lifetime free from any taxes for that income after the withholding tax? Thank you!

Du 04:43 PM, Aug 27, 2021 

August 27, 2021

Dear Mr. Orlando,

Thank you for your request dated Aug 26, 2021 under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch, for Taxation.

We received your request on Aug 26, 2021 and will respond on or before Sep 16, 2021 10:59:42 PM, in accordance with the Executive Order's implementing rules and regulations.

Should you have any questions regarding your request, kindly contact me using the reply function on the eFOI portal at https://zcwdv320190208-dot-efoi-ph.appspot.com/requests/aglzfmVmb2ktcGhyHQsSB0NvbnRlbnQiEEJJUi03Mzg0OTk1Mjk4NDQM, for request with ticket number #BIR-738499529844.

Thank you.

Respectfully,

Ana Marie Du
FOI Officer


August 30, 2021

Mr. Capusan,

Greetings!

The subject matter of your request is one for a legal opinion which is covered by Revenue Memorandum Order (RMO) No. 9-2014 , a copy of which can be downloaded from our website www.bir.gov.ph. Please comply with the guidelines set forth in said RMO so we can process your request.

Thank you.

Respectfully,

OIC-Chief, Law and Legislative Division

Is this request offensive?

Requests for personal information and vexatious requests are not considered valid requests for Official Information.

If you believe this request is not suitable, you can report it for attention by the site administrators.