REVENUE REGULATIONS NO. 10-2013 issued on June 6, 2013 amends further pertinent provisions of Revenue Regulations (RR) No. 2-98, as last amended by RR No. 30-2003, which provides for the inclusion of real estate service practitioners (i. e. real estate consultant, appraiser and broker) who passed the licensure examination given by the Real Estate Service under the Professional Regulations Commission (as defined in Republic Act No. 9646, “The Real Estate Service Act of the Philippines”) as among those professionals falling under Section 2.57.2(A)(1) of RR No. 2-98, as amended, and RR No. 14-2002 as regards income payments to certain brokers and agents. Section 2.57.2(A)(1) of RR No. 2-98, as last amended by RR No. 30-2003, is hereby further amended to read as follows: “Section 2.57.2. Income payments subject to creditable withholding tax and rates prescribed thereon. – xxx xxx (A)Professional fees, talent fees, etc., for services rendered by individuals. – On the gross professional, promotional and talent fees or any other form of remuneration for the services of the following individuals – Fifteen percent (15%), if the gross income for the current year exceeds P 720,000; and Ten percent (10%), if otherwise: (1) Those individually engaged in the practice of profession or callings: xxx designers, real estate service practitioners (RESPs), (i. e. real estate consultants, real estate appraisers and real estate brokers) requiring government licensure examination given by the Real Estate Service pursuant to Republic Act No. 9646 and all other profession requiring government licensure examination regulated by the Professional Regulations Commission, Supreme Court, etc. xxx” Section 2.57.2(G) of RR No. 2-98, as last amended by RR No. 14-2002, is hereby further amended to read as follows: “Section 2.57.2. – Income payments subject to creditable withholding tax and rates prescribed thereon. – xxx xxx xxx xxx xxx (G) Income payments to certain brokers and agents. – On gross commissions of customs, insurance, stock, immigration and commercial brokers, fees of agents of professional entertainers and real estate service practitioners (RESPs), (i. e. real estate consultants, real estate appraisers and real estate brokers) who failed or did not take up the licensure examination given by and not registered with the Real Estate Service under the Professional Regulations Commission. – Ten percent (10%). xxx xxx xxx” The Regulations shall take effect June 1, 2013 and shall cover income payments to be paid or payable starting June 1, 2013, which are required to be remitted within the month of July, 2013.