BUSINESS LAW PRACTICE

COURSE OUTLINE
Academic Year 2019-2020
1st Semester
by: Atty. Jose Cochingyan, III

Module One: Human Resource Issues

1. Security of Tenure and ENDO ―Contractualization‖

1.1. Constitutional Basis
 Article II, section 2, 1973 Constitution
 Article XIII, Section 3, 1987 Philippine Constitution
 BPI Credit Corporation v. National Labor Relations Commission And
Benjamin Jovellanos, G.R. No. 106027, July 25, 1994, 234 SCRA 441
(1994)
1.2. Security of Tenure and Freedom to contract: SONZA, v. ABS-CBN
Broadcasting Corporation, G.R. No. 138051, June 10, 2004, 431
SCRA 583 (2004)
1.3. Regular, Casual and Probationary Employement – Labor Code Article
295 & Article 2961 [281]:
1.3.1. Casual Employees: Pure Foods Corporation v. National Labor
Relations Commission, G.R No. 122653, December 12, 1997, 283
SCRA 133 (1997); Philips Semiconductors (Phils.), Inc. v.
Fadriquela, G.R. No. 141717, April 14, 2004, 427 SCRA 408
(2004)
1.3.2. Project Employees: Leyte Geothermal Power Progressive
Employees Union-ALU-TUCP v. Philippine National Oil Company-
Energy Development Corporation, G.R. No. 170351, March 30,
2011, 646 SCRA 385 (2011); Philippine Long Distance Telephone
Company v. Ylagan G.R. No. 155645, November 24, 2006, 508
SCRA 31 (2006), 537 Phil. 840 (2006); San Miguel Corporation v.
National Labor Relations Commission, G.R. No. 125606, October
7, 1998. 297 SCRA 277 (1998), 357 Phil. 954 (1998); Innodata vs.
Inting et al, G.R. No. 211892, December 6, 2017
1.3.3. Project Employees in the Construction Industry: Minsola v. New
City Builders, Inc. G.R. No. 207613, January 31, 2018, 853 SCRA
466 (2018)
1.3.4. Pakyaw Contractual /Seasonal Workers: A. Nate Casket Maker v.
Arango, G.R. No. 192282, October 5, 2016, 805 SCRA 169 (2016);

1
Formerly Articles 280 & 281 respectively.
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 Ramiro Lim & Sons Agricultural Co., Inc. v. Guilaran et al. G.R. No.
221967, February 6, 2019
1.3.5. Teachers: Manual of Regulations for Private Schools in Basic
Education (DepEd Order No. 88 s. 2010) §63; Manual of
Regulations for Private Higher Education (CMO No. 40 s. 2008)
§116, §117, § 118; Brent School, Inc. v. Zamora, G.R. No. L-48494,
February 5, 1990, 181 SCRA 702 (1990), 260 Phil. 747 (1990); St.
Theresa's School of Novaliches Foundation v. National Labor
Relations Commission, G.R. No. 122955, April 15, 1998, 289
SCRA 110 (1998), 351 Phil. 1038 (1998)
1.3.6. In contrast to the Brent Ruling: Fabela v. San Miguel Corporation,
G.R. No. 150658, February 9, 2007. 515 SCRA 288 (2007), 544
Phil. 223 (2007); GMA Network, Inc. v. Pabriga, G.R. No. 176419,
November 27, 2013, 710 SCRA 690 (2013)
1.3.7. Temporary Workers: Basan v. Coca-Cola Bottlers Philippines, G.R.
Nos. 174365-66, February 4, 2015, 749 SCRA 541 (2015)
1.4. Job Contracting: Labor Code Articles 106 to 109; DOLE Department
Order No. 174 (series of 2017) sections 2 to 14, §20, §23, §27, §28,
29, §33
1.4.1. Exceptions - DOLE Department Circular No. 01-17
1.4.2. Security Services - DOLE Department Order No. 150 (series of
2016) §2, §3, §4, §5, §6, §7, §9
1.4.3. Labor-only contracting: Alilin v. Petron Corporation, G.R. No.
177592. June 9, 2014; Lingat v. Coca-Cola Bottlers Philippines,
Inc., G.R. No. 205688, July 4, 2018, 725 SCRA 342 (2014)
1.4.4. Company clinic: Escasinas v. Shangri-La's Mactan Island Resort,
G.R. No. 178827, March 4, 2009, 580 SCRA 604 (2009)
1.4.5. Cooperatives: See: Philippine Cooperative Code of 2008, Republic
Act 9520 §3, §6, §7, §29; Traveño v. Bobongon Banana Growers
Multi-Purpose Cooperative, G.R. No. 164205, September 03, 2009,
598 SCRA 27 (2009); Maricalum Mining Corporation v. Florentino,
G.R. No. 221813, July 23, 2018; Norkis Trading Corp. v.
Buenavista, G.R. No. 182018, October 10, 2012, 683 SCRA 406
(2012)

2. Labor Standards
2.1. General Principles on Wages:
2.1.1. Non-diminution of benefits: Labor Code Articles 100, 127
2.1.1.1. Company practice or Oversight? – Globe Mackay Cable and
Radio Corp v. NLRC, 163 SCRA 71 (1988); Manila Electric
Company v. Quisumbing, 302 SCRA 173 (1999); National
Federation of Labor v. Court of Appeals 440 SCRA 603
(2004); Sevilla Trading Company v. Semana; 428 SCRA 239
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 (2004); TSPIC CORPORATION vs. TSPIC EMPLOYEES
UNION, G.R. No. 163419. 545 SCRA 215 (2008); ARCO
Metal Products, Co. v. Samahan ng mga Manggagawa sa
Arco Metal-NAFLU (SAMARM-NAFLU), G.R. No. 170734,
554 SCRA 110 (2008); Societe Internationale De
Telecommunications Aeronautiques v. Huliganga, G.R. No.
215504. August 20, 2018.
2.1.1.2. Transfer to another position – Norkis Trading Co. Inc. v.
Gnilo 544 SCRA 279 (2008); Rural Bank Of Cantilan, Inc. v.
Julve, 517 SCRA 17 (2007); Philippine American Life and
General Insurance v. Gramaje 442 SCRA 275 (2004);
Mendoza v. Rural Bank of Lucban 433 SCRA 756 (2004)
2.1.1.3. Demotion - Danilo Leonardo v. NLRC, 333 SCRA 589
(2000), Blue Dairy Corporation v. NLRC 314 SCRA 401
(1999)
2.1.1.4. Right to a Work Schedule/Full Work Week – Coca-Cola
Bottlers Philippines, Inc. v. Iloilo Coca-Cola Plant Employees
Labor Union (ICCPELU), G.R. No. 195297. December 5,
2018; Manila Jockey Club Employees Labor Union-PTGWO,
v. Manila Jockey Club, Inc., 517 SCRA 707 (2007); Unicorn
Safety Glass, Inc. v. Basarte 444 SCRA 287 (2004)
2.1.1.5. Right to a bonus - Producers Bank Of The Philippines v.
National Labor Relations Commission and Producers Bank
Employees Association, 355 SCRA 489 (2001)
2.1.1.6. Payment in foreign currency – Netlink Computer
Incorporated, v. Eric Delmo; G.R. No. 160827, June 18,
2014, 726 SCRA 726 (2014)
2.1.1.7. Right to retirement benefits - Wesleyan University-
Philippines, v. Wesleyan University-Faculty and Staff
Association [G.R. No. 181806. March 12, 2014.], 718 SCRA
601 (2014); Ricardo E. Vergara, JR., petitioner, vs. Coca-
cola Bottlers Philippines, Inc., [G.R. No. 176985. April 1,
2013.], 694 SCRA 273 (2013)
2.1.1.8. Right to sit on a chair at the production area - Royal Plant
Workers Union v. Coca-Cola Bottlers Philippines, Inc.-Cebu
Plant [G.R. No. 198783. April 15, 2013.], 696 SCRA 357
(2013)
2.1.1.9. Deteriorating financial condition: Eastern
Telecommunications Philippines, Inc. v. Eastern Telecoms
Employees Union [G.R. No. 185665. February 8, 2012.],
665 SCRA 516 (2012)
2.1.1.10. Increasing the Divisor - Trans-Asia Phils. Employees
Association v. NLRC, 320 SCRA 547 (1999); Arellano

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 University employees and Workers Union v. Court of
Appeals, 502 SCRA 219 (2006)
2.1.1.11. Consultancy arrangements on top of employment with
related company - Siemens Philippines, Inc. v. Domingo,
560 SCRA 86 (2008)
2.1.2. Forms of Payment: Labor Code Article 102; Omnibus Rules
Implementing the Labor Code, Book III, Rule VIII §1 & 2; Labor
Advisory on Payment Thru Automated Teller Machines (November
25, 1996); National Federation of Labor v. Court of Appeals 440
SCRA 603 (2004)
2.1.3. Distinction between facilities and supplement: Omnibus Rules
Implementing the Labor Code, Book III, Rule VII A § 4 to 7
(amendment introduced Memorandum Circular 2, Nov. 4 1992),
see also DOLE Department Order No. 126-13
2.1.4. Place of Payment: Labor Code Article 104, Omnibus Rules
Implementing the Labor Code, Book III, Rule VIII §4, Rules
Implementing RA 6727, Chapter I, §19, 20; Wage Rationalization
Act (RA 6727) §7
2.1.5. Time of Payment: Labor Code Article 103, Omnibus Rules
Implementing the Labor Code, Book III, Rule VIII §3
2.1.6. Payment by Results: Labor Code Article 101; Omnibus Rules
Implementing the Labor Code, Book III, Rule VII A § 8 (amendment
introduced Memorandum Circular 2, Nov. 4 1992)
2.1.7. Direct Payment of Wages: Labor Code Article 105
2.1.8. Prohibitions Regarding Wages: Labor Code Articles 112 to 119;
Omnibus Rules Implementing the Labor Code Book III, Rule VIII §
9-11, note §10b amended by DOLE Department Order No. 195-18
2.2. Key Provisions in the Wage Rationalization Act (RA 6727)
2.2.1. National Wage Commission and the Regional Wages and
Productivity Board: Labor Code Articles 120 to 122
2.2.2. What is a Wage Order; Standards/Criteria for Minimum Wage
Fixing: Labor Code Article 123, Article 124 ¶¶1, 2 & 3; Metropolitan
Bank and Trust Company, Inc. v. National Wages and Productivity
Commission and Regional Tripartite Wages And Productivity Board
— Region II, 514 SCRA 346 (2007)
2.2.3. Wage Distortion: Labor Code Article 124, ¶¶4 to 8:
2.2.3.1. Scope of Legal Obligation to Correct Wage Distortion:
BANKARD Employees Union-Workers Alliance Trade
Unions v. National Labor Relations Commission; 423 SCRA
148 (2004); Philippine Geothermal, Inc. Employees Union
(PGIEU) v. Chevron Geothermal Phils. Holdings, Inc., G.R.
No. 207252, January 24, 2018, 852 SCRA 600 (2018)

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 2.2.3.2. Concept of Classification: National Federation of Labor v.
National Labor Relations Commission, 234 SCRA 311
(1994)
2.2.3.3. Intentional Quantitative Differences: Metropolitan Bank &
Trust Company Employees Union-ALU-TUCP v. National
Labor Relations Commission, 226 SCRA 268 (1993)
2.2.3.4. Effect of a CBA subsequent to the increase: P.I.
Manufacturing, Incorporated, vs. P.I. Manufacturing
Supervisors And Foremen Association, 543 SCRA 613
(2008)
2.2.3.5. Disparity between regions: Prubankers Association v.
Prudential Bank & Trust Company, 302 SCRA 74 (1999)
2.2.4. Wage Rationalization Act (RA 6727) §4 (c) and (d)
2.2.5. Wage Rationalization Act (RA 6727) §12 as amended by RA 8188
2.2.6. Wage Order NCR-22
2.3. Hours of Work Night shift, Overtime: Labor Code Articles 82-90;
Omnibus Rules Implementing the Labor Code Book III, Rules I; I-A; &
II; REPUBLIC ACT NO. 10028, An Act Expanding the Promotion of
Breastfeeding §12; The Implementing Rules and Regulations of
Republic Act NO. 10028 §12.
2.4. Holidays and leaves etc.:
2.4.1. Rates: Labor Code Articles 91 to 96; Omnibus Rules Implementing
the Labor Code Book III, Rule III & IV
2.4.2. Leaves:
2.4.2.1. Service Incentive Leave – Labor Code Article 95; Omnibus
Rules Implementing the Labor Code Book III, Rule V
2.4.2.2. Paternity Leave Act of 1996 (Rep. Act 8187);
2.4.2.3. Maternity Leaves: 105-Day Expanded Maternity Leave Law,
Republic Act No. 11210 §3, §5, §7, §8. §9, §15, §16;
Implementing Rules and Regulations of Republic Act No.
11210 (01 May 2019): Rule II §1; Rule III §2; Rule 1V all
sections; Rule VI all sections; Rule VIII all sections; Rule X
§1
2.4.2.4. Solo Parents' Welfare Act of 2000 (RA 8972); Rules And
Regulations in the Implementation of Republic Act No. 8972
2.4.2.5. Special Leave Benefits for Women: The Magna Carta for
Women, Republic Act No. 9710 §18; Rules and Regulations
Implementing Rep. Act No. 9710 §21
2.4.2.6. Victims of Violence Against Women & Children, Republic Act
No. 9262 §43; Rules and Regulations Implementing
Republic Act No. 9262 §42

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 2.4.2.7. Sick Leave - Philippine Long Distance and Telephone
Company, Inc. v. National Labor Relations Commission, 519
SCRA 233 (2007)
2.4.3. Holidays: Republic Act No. 10966; Republic Act No. 9849; Republic
Act No. 9492; Republic Act 9256; Republic Act 9177; Executive
Order 203 (June 30, 1987); Proclamation No.1699 (December 24,
2008). (see especially Omnibus Rules Implementing the Labor
Code Book III, Rule IV §6)
2.5. Formula for computing wages: Rules Implementing RA 6727, Chapter
I, §6 (Suggested Formula in Determining Monthly Statutory Minimum
Wage Rates); DOLE Department Advisory No. 1-2010 dated 5 March
2010; Trans-Asia Phils. Employees Association v. NLRC, 320 SCRA
547 (1999); Producers Bank Of The Philippines v. National Labor
Relations Commission and Producers Bank Employees Association,
355 SCRA 489 (2001), Omnibus Rules Implementing the Labor Code,
Book III Rule IV §2; Odango v. National Labor Relations Commission,
431 SCRA 633 (2004)
2.6. 13th month pay Law: PD 851 as amended by Memorandum Order No
28 (August 13, 1986); Revised Guidelines in the Implementation of the
13th Month Pay Law (November 16, 1987); Philippine Duplicators, Inc.
v. NLRC, 241 SCRA 380 (1995); Philippine Airlines, Incorporated v.
Philippine Airlines Employees Association, G.R. No. 142399. 548
SCRA 117 (2008) ); Central Azucarera de Tarlac v. Central Azucarera
de Tarlac Labor Union-NLU 625 SCRA 622 (2010)
2.7. Workers who are paid by result:
2.7.1. In relation to Labor Code Article 82: A. Nate Casket Maker and/or
Armando and Anely Nate v. Arango et al. G.R. No. 192282.
October 5, 2016; David v. Macasio, [G.R. No. 195466. July 2,
2014.] 729 SCRA 67 (2014)
2.7.2. How backwages are computed when information is lacking: Ramiro
Lim & Sons Agricultural Co., Inc. v. Guilaran et al. G.R. No.
221967. February 6, 2019.

3. Basic Income Tax on Individual citizens: National Internal Revenue Code

§24 (as amended by REPUBLIC ACT NO. 10963 §5), 32; Revenue Regulation
No. 8-2018 §3 (A)

4. Fringe Benefit Taxes:

4.1. National Internal Revenue Code §22 (AA), (CC) §33, as amended by
Republic Act No. 10963 § 10; Revenue Regulation No 3-98 (July 25,
1998), Revenue Regulation No. 8-2018 §2f, §7, REVENUE REGULATIONS
NO 2-98 §2.79 (D), as amended by Revenue Regulation 11-2018
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 (January 31, 2018) §7(D), Revenue Regulation No. 8-2018 §2(f), (m);
§7
4.2. Nature of Fringe Benefit Taxes: Revenue Memorandum Circular No.
050-18 (May 11, 2018) Q3, BIR Ruling Nos. 004-00 (United Coconut
Chemical Inc); 208-99 (Toyota Parts Philippines Inc)2
4.3. “De Minimis” benefits: Revenue Regulation 10-2008 §1 amending
Revenue Regulation 2-98 §2.78.1 as further amended by Revenue
Regulations No. 005-11 (March 16, 2011) with notice of erratum per
Revenue Memorandum Circular No. 20-2011 and further amended by
Revenue Regulation 8-2012 (May 11, 2012), Revenue Regulation 1-
2015 (January 5, 2015), Revenue Regulation 11-2018 (January 31,
2018) §6
4.3.1. Leave Credits: BIR Ruling Nos. 045-00 (Civil Service
Commission),
4.3.2. Rice: BIR Ruling No. DA-219-00 [April 10, 2000] (ABB Group of
Companies), BIR Ruling No. DA-053-01 [March 28, 2001] (James
Hardie Philippines, Inc.)
4.3.3. Meal Allowance: BIR Ruling No. 061-99 (Petron Corporation)
4.3.4. Incentive given to Faculty Members doing research projects: BIR
Ruling No. 128-99 (De la Salle University);
4.3.5. Medical Benefits: BIR Ruling No. DA-081-03 [March 17, 2003]
(Lacson & Lacson insurance Brokers, Inc.)
4.3.6. Various Benefits: BIR Ruling No. DA-335-03 [October 7, 2003]
(International Flavors and Flagrances (Phils.), Inc.
4.3.7. Where amount paid exceeds the benefit: BIR Ruling NO. 512-11
[December 20, 2011, Siemens Inc.]; Revenue Memorandum
Circular No. 050-18 (May 11, 2018) Q5
4.4. Other Fringe Benefits:
4.4.1. Car Plan: BIR Ruling No. 076-99 (Bush Boake Allen Philippines
Inc.); BIR Ruling No. DA-005-04 [January 6, 2004] (Cargill
Philippines Inc.); Revenue Regulation 3-98 §2,33(B)(3) (July 25,
1998); Revenue Regulation 12-12 (October 12, 2012)
4.4.2. ―Tuition Waiver Benefit;‖ Educational Assistance to Faculty
members’ children: (Faculty Association Inc., De la Salle University)
BIR Ruling No. 189-99
4.4.3. Educational Assistance under the CBA: (Manggagawa ng
Komunikasyon sa Pilipinas) BIR Ruling No. 057-98,
4.4.4. Premiums for Group Hospitalization Benefits (HMO): Revenue
Memorandum Circular No. 050-18 (May 11, 2018) Q7, BIR Ruling
No. DA-469-06 [August 1, 2006] (NEC Tokin Electronics
(Philippines), Inc.)

2
See: RMC 050-18
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 4.4.5. Housing Privilege: BIR Ruling No. 055-99 (ABB Power Inc.),
4.4.6. Housing Privilege to OCW BIR Ruling No. 003-97 [January 15,
1997]
4.4.7. Meal Allowance: BIR Ruling No. 061-99 [May 5, 1999] (Petron
Corporation)
4.4.8. Housing Loan: BIR Ruling No. DA-170-04 [April 6, 2004, Sony Life
Insurance]
4.4.9. Transportation Allowance & other benefits at call centers: BIR
Ruling No. DA-233-07 [April 17, 2007, eTelecare Global Solutions,
Inc. compare with Revenue Regulation No. 3-98 §2.33(A)(2)(d)];
BIR Ruling No. DA-013-08 [January 16, 2008,Metrobank Card
Corporation]
4.4.10. Plane Ticket : Ritegroup Incorporated v. CIR, C.T.A. Case No.
8651, January 25, 2017 (issue on plane ticket)

5. Tax Treatment of 13th Month Pay and Other Benefits: National Internal
Revenue Code §32(B)(7)(e); as amended by REPUBLIC ACT NO.10963 § 9
Revenue Regulations No. 03-15; Revenue Regulation 11-2018 (January
31, 2018) §6 inserting §2.78.1(B) (11) in Revenue Regulation No. 2.98,
Performance Bonus: BIR Ruling No. 001-07 [January 10, 2007, PLDT]; BIR
Ruling No. DA-252-06 [April 12, 2006, Lufthansa Technical Training
Philippines], Inc.; BIR Ruling No. DA-280-06 [April 25, 2006] (DSWD), BIR
Ruling No. DA-026-05 [January 21, 2005, Lufthansa Technik Philippines,
Inc.]

6. Tax Treatment of Stock Option Plans and other Stock Incentive Plans:
Revenue Memorandum Circular No. 079-14 (October 31, 2014); Revenue
Memorandum Circular No. 088-12 (December 27, 2012), BIR Ruling No.
003-07 [January 29, 2007, San Miguel Corporation]; BIR Ruling No. DA-
255-05 [June 16, 2005, Globe Telecom]; BIR Ruling No. DA-353-2007 [July
20, 2007, Synnex Corporation]; BIR Ruling NO. 119-12 [February 22, 2012,
Proctor & Gamble]; Ruling No. 1366-18 [November 16, 2018, Nestlé
Philippines, Inc.]

7. Special Tax Treatment of the Minimum Wage: NATIONAL INTERNAL REVENUE

CODE §§ 22 (GG) & (HH) as amended by REPUBLIC ACT NO. 9504 §1;
NATIONAL INTERNAL REVENUE CODE §24(A) last paragraph inserted by
REPUBLIC ACT NO. 9504 §2; Revenue Regulation 11-2018 (January 31,
2018) §6 on §2.78.1 (B)(13); in Revenue Regulation 2-98 §2.78.1(B);
basis for computation of statutory minimum wage, Revenue Regulation 10-
2008 §2 inserting §2.78.5 in Revenue Regulation 2-98; Soriano v.
Secretary of Finance; G.R. No. 185234. January 24, 2017, Revenue
Memorandum Circular No. 050-18 (May 11, 2018) Q11; Q12; Q13.

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 8. Withholding Tax on Compensation Income
8.1. Compensation: NATIONAL INTERNAL REVENUE CODE §78(A), Revenue
Regulation No. 8-2018 §2(a) to (e); Revenue Regulation No. 8-2018
§3(B)
8.2. Duty to withhold taxes on the part of the Employer: NATIONAL INTERNAL
REVENUE CODE §§22 (K), 57(A) & (B), 79(A)3 & (B), & 80(A), Revenue
Regulation No. 2.98 §2.79 as amended by Revenue Regulation No.
11-2018 (January 31, 2018) §7.
8.3. Employer-employee: NATIONAL INTERNAL REVENUE CODE §78(C) & (D),
Revenue Regulations No 2-98 §2.78.1 §2.78.3 & §2.78.4, as amended
by Revenue Regulation No. 11-2018 (January 31, 2018) §6.
8.3.1. Application of Rules on Responsibility as Withholding Agent vis-à-
vis Employer-Employee Scenarios: BIR Ruling 128-99 (De la Salle
University)
8.3.2. Board Director’s Fees: Revenue Memorandum Circular No. 34-
2008 (April 15, 2008) “Tax Treatment of Director’s Fees for Income
Tax and Business Tax Purposes”, Revenue Memorandum Circular
No. 050-18 (May 11, 2018) Q34.
8.3.3. Individuals earning income from both compensation and self-
employment: Revenue Memorandum Circular No. 050-18 (May 11,
2018) Q25.
8.3.4. Donations to Missionaries - BIR Ruling No. DA-306-04 [June 2,
2004]
8.4. Duty of employer to withhold: Revenue Regulations No 2-98 §2.79(A)
as amended by Revenue Regulation No. 11-2018 (January 31, 2018)
§7
8.5. Duties of the Employee with respect withholding taxes: Revenue
Regulations No 2-98 §§2.79.1 & §2.79.2 as amended by Revenue
Regulation 11-2018 (January 31, 2018) §8, §9; NATIONAL INTERNAL
REVENUE CODE §§ 79(D) & 80(B)
8.6. Basis of Computation for Withholding Tax: NATIONAL INTERNAL REVENUE
CODE § 79(E), REVENUE REGULATIONS NO 2-98 §2.79 (B), as amended
by Revenue Regulation 11-2018 (January 31, 2018) §7 and Revenue
Memorandum Circular 1-2018 (January 4, 2018) including Annex ―D‖
thereof.

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REPUBLIC ACT NO. 9504 §6
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 8.7. Computation of withholding tax of employees other than rank and file:
REVENUE REGULATIONS NO 2-98 §2.79 (C), as amended by Revenue
Regulation 11-2018 (January 31, 2018) §7
8.8. Exemptions from withholding tax on compensation:
8.8.1. 13th Month Pay & Other Benefits: Revenue Regulation 11-2018
(January 31, 2018) §6 inserting §2.58(B) (11) in Revenue
Regulation No. 2.98.
8.8.2. Compensation Income of Minimum Wage Earners: Revenue
Regulation 11-2018 (January 31, 2018) §6 inserting §2.58(B) (13)
in Revenue Regulation No. 2.98.
8.9. Withholding taxes in cases of married couples and non resident aliens:
National Internal Revenue Code §79(F) & (G), Revenue Regulations
No. 2-98 §2.79.4; as amended by Revenue Regulation 11-2018
(January 31, 2018) §9.
8.10. Payroll: NATIONAL INTERNAL REVENUE CODE §78(B); Revenue
Regulations No 2-98 §2.78.2. Revenue Regulations No 2-98
§2.79(B)(1) first paragraph
8.11. Refunds and Tax Credits of Taxes Withheld from Wages: NATIONAL
INTERNAL REVENUE CODE § 79(C) & (H)
8.12. Individual Returns: NATIONAL INTERNAL REVENUE CODE §51(A), as
amended by Republic Act No. 10963 § 13, Revenue Memorandum
Circular No. 050-18 (May 11, 2018) Q51, Q52.
8.13. Substituted Filing: NATIONAL INTERNAL REVENUE CODE §51-A introduced
by Republic Act No. 10963 § 14 Revenue Regulations No 2-98 §2.83.4
(Substituted Filing) as amended by Revenue Regulation 11-2018
(January 31, 2018) §13; Revenue Regulation No. 8-2018 §9, Revenue
Memorandum Circular No. 050-18 (May 11, 2018) Q44, Q46, Q47,
Q48.
8.14. Filing of Returns for Taxes Withheld and Payment of Taxes Withheld:
NATIONAL INTERNAL REVENUE CODE §81; Revenue Regulations No 2-98
§2.81 as amended by Revenue Regulations No. 6-01 (July 31, 2001)
§4 4 Withholding Statements and Annual Information on Returns:
NATIONAL INTERNAL REVENUE CODE §83; Revenue Regulations No 2-98
§§2.83.1 as amended by Revenue Regulation 11-2018 (January 31,
2018) §12.,(Employees Withholding Statements), 2.83.2 first
paragraph(Annual Information Return), & as amended by Revenue
Regulation 10-2008 §6

4
See: Revenue Memorandum Circular No. 050-18 (May 11, 2018) Q56

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