REVENUE MEMORANDUM CIRCULAR NO. 36-2019 issued on March 18, 2019 circularizes the Additional Lists of Withholding Agents under the jurisdiction of the Revenue Regions who are required to deduct either the one percent (1%) or two percent (2%) Creditable Withholding Tax (CWT) from the income payments to their suppliers of goods and services, as well as the list of withholding agents for deletion from the existing list who are no longer
required to deduct the said CWT.

The said lists are posted in the BIR Website (www.bir.gov.ph) with search facility for the convenience of all concerned.

Accordingly, the obligation to deduct and remit to the BIR the 1% and 2% CWT from the suppliers of goods and services shall continue, commence or cease, as the case may be, effective April 1, 2019. Any taxpayer that cannot be found in any of the published lists of inclusions is deemed to have been excluded and, therefore, not required to deduct and remit the 1% or 2% CWT under Revenue Regulations No. 11-2018.