Treatment of Director's Fees

As provided by RMC 96-2018

If the director an employee of the same entity, the fees shall form part of the compensation subject to withholding tax on compensation. 

If the director is not an employee of the income payor the fee shall be subject to CWT professionals. 

Govt. Employee who seats as board memeber of other GOCCs receiving directors fees, honoraria and or other benefits shall be subject to CWT. 

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