THE Bureau of Internal Revenue (BIR) issued Revenue Regulation (RR) 11-2018, amending certain provisions of RR 2-98, as amended, to implement further amendments introduced by Republic Act 10963, known as the 'Tax Reform for Acceleration and Inclusion Law,' relative to withholding of income tax.

One of the noticeable amendments made in the above regulation prescribed for the withholding taxes on professional fees, talent fees, etc., for services rendered. This article outlines a comprehensive guide on withholding taxes for professionals in the Philippines.