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+--- Thread: GPP not required to present tax exemption certificate (/showthread.php?tid=88)
GPP not required to present tax exemption certificate - admin - 06-02-2019
Requirement to present tax exemption certificate or ruling pursuant to RMC8-2014 does not apply to GPPs. RMC No. 3-2012 sufficiently discussed that income payments made to GPP in consideration for its professional services are not subject to income tax and consequently to withholding tax prescribed in RR 2-98 as amended.