REVENUE MEMORANDUM ORDER NO. 26-2018 issued on June 5, 2018 prescribes
the guidelines in monitoring, identification, inclusion and deletion of Top Withholding
Agents pursuant to the pertinent provisions of Revenue Regulations (RR) No. 11-2018.
The Top Withholding Agents (TWAs) shall include existing top taxpayers
who/which were classified and duly notified by the Commissioner of Internal Revenue
(CIR) as: i) a Large Taxpayer under RR No. 1-98, as amended; ii) Top 20,000 Private
Corporations under RR No.6-2009; or iii) Top 5,000 Individual Taxpayers under RR No.
6-2009, unless previously de-classified as such or had already ceased business
operations. It shall also include taxpayers who are newly-identified and included as
Medium Taxpayers and those under the Taxpayer Account Management Program
On a semestral basis, not later than every April 30 and October 31 of each calendar
year, the concerned Revenue District Offices (RDOs) shall submit a list of taxpayers
recommended for inclusion as TWAs and/or list of TWAs for deletion, if any. The ACIR,
Large Taxpayers Service (LTS) shall likewise submit the same list, in case of
inclusion/deletion of large taxpayers falling under their jurisdiction.
The ACIR, Collection Service, thru the Chief, Miscellaneous Operations Monitoring
Division (MOMD), shall be responsible for the publication of the CIR-approved list of
TWAs and the regular semestral lists of TWAs for inclusion or deletion in a newspaper of
general circulation not later than every June 15 and December 15 of each calendar year
(with the complete names of taxpayers and RDOs/LTS Divisions where they are duly
registered), as well as in the posting of the same in the BIR website and issuance of a
Revenue Memorandum Circular.
The existing large taxpayers, Top 20,000 Private Corporations and Top 5,000
Individual Taxpayers shall still be included in the initial publication of TWAs, in addition to
the taxpayers identified as Medium Taxpayers and those under the TAMP, if they are not
yet previously classified as either part of the Top 20,000 Private Corporations or Top
5,000 Individual Taxpayers.
While the publication of the CIR-approved list is a sufficient notice to the concerned
TWAs pursuant to the provisions of RR No. 11-2018, the concerned RDOs may prepare
and personally serve individual written notices of inclusion/deletion to the concerned
TWAs under their respective jurisdictions. However, the obligation of the concerned
TWAs to withhold the 1% and 2% creditable Withholding Taxes on goods and services,
respectively, shall commence on the first (1st) day of the month following the month of
publication (i.e., July 1 and January 1, respectively, of each calendar year).
A complete and updated list of TWAs shall be maintained in the Bureau’s website.
The ACIR, Collection Service, thru the Chief, MOMD, shall ensure that the said list
is immediately updated simultaneous with the semestral publication of newlyincluded/deleted TWAs.
The MOMD shall maintain a master list of TWAs containing the information
specified in the Order. For purposes of publication, however, only the complete names of
the TWAs and their respective RDO/LTS office where they are registered shall be