Dear eFOI user,
Thank you for your request dated today, made under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.
In reply, please be informed that you don’t need to apply for a tax exemption certificate if your annual gross income does not exceed the P 250,000 threshold. As quoted in Revenue Regulation No. 11-2018, Section 6, “Taxpayer’s income as MWE does not exceed P250,000; hence, not subject to withholding tax”.
Please refer to the attached file for better appreciation of the said Revenue Regulations.
RR No. 11-2018
Your right to request a review
If you are dissatisfied with our response to your FOI request, you have the option to request an internal review. To initiate this process, kindly submit your written appeal for review addressed to [insert name of Secretary and postal/e-mail address]. Please provide a detailed explanation of your dissatisfaction with our response within 15 calendar days from the date of receiving this response. We will conduct the review and communicate the outcome within 30 calendar days from the receipt of your review request.
Should you remain unsatisfied with the review outcome, you retain the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).
Thank you.
Respectfully,
Alternate FOI Officer 2
Bureau of Internal Revenue
