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f)i:cer"nbcr 28. 2017

HEr,rE}SUP IfE&SGRENI}EA& CIRCUL/J.F. I{O. /O S - 3'O I 7

SUB.]trL]]': Revised '\l/il-hholclirrg'l.aix ?abk': or: Cr:r:'li:t-'nsalir;ri Furi-suanr Ll lhe

Amcndrrie:nls ro Llie Natrcrial i::Ltcrna,l Rei",enue Cocie of I997 a:;
Inl,roducerl b1- Rep,-rblic Acr" I,lo. I il96l-i. i)therraris.c l-inr>r,r,.il as the "'I':ix
Rcft:rn: it:r Acccicration and lnclusir,rr"r iTRAiI',li L;rr.r,"

i(, All lntcrniil-Revenue Ofiiccrs and Others Coni:erned

With the fodhcoming effr:ct-ivit",, ol- Repui:lic Act I.{o. I Cq63. r:thena,ise
knonin as thc "Tax Refn:'m Ior Acceler;atior-r and l;rclusior-r {TR.Ail:) La\4-" on
Jarruarrrl,'1, 20i8, iL is impci-ati'ze t-hat ft srriooih ilansition as t-o u,ithholciil-tg lax
rales is ensut(:d. Thus, fr:r ti-ir: rnlonnzrtir;n and gui,Jance ol all conce;-ncci,
bcginning Januan, 1,2A18. errery e:nplover n:a}ling comr)cnsarion pa3.menis L<.r
thclr,r-espcci-ive employce s sriu,Ll] Geduct and wilirhcid il-r;r; sucl-: cor--ipensarion e
tex ciercn:nined irr accordance v.riih t-ne R.*.",iseci \,viihirci,iir-rg'ia-r Tabie atiached
ircrein as AI{NEX "A".

Aii intcrnal re\renuc oiiicials, crnployees a-.ni otirr:r c$ncerneci are herei:y
cryoincd to give this Cir-cu"1a-. as ,a'iclc a pr-rblicity as pi;ssitrle.

CAESAR E'. BULAY

Commissioncr of Inlernai Revenne
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