REVENUE MEMORANDUM CIRCULAR NO. 61-2014 issued on July 30, 2014 revokes BIR Ruling No. DA (OSL-A1) 001-2008, which declared that creditable withholding taxes fail within the coverage of Republic Act (RA) No. 9480, otherwise known as “An Act Enhancing Revenue Administration and Collection by Granting an Amnesty on all Unpaid Internal Revenue Taxes Imposed by the National Government for Taxable Year 2005 and Prior Years.”

          BIR Ruling No. DA (OSL-A1) 001-2008, is revoked for lack of legal basis and lack of jurisdiction of issuing officer, to wit:

1. Said Ruling presents an erroneous interpretation of the provisions of RA No. 9480;
2. The ruling being one of first-impression, the same should have been signed by the Commissioner of Internal Revenue.