Course Topics:
- What is withholding tax on compensation
- Who are subject to WTC
- Who is an "employee"?
- Who is an "employer"?
- Employer-Employee Relationship
- Four-Fold Test
- Related Rulings
- Kinds of Individual Taxpayers
- Compensation Income
- Exclusions & Deductions
- De Minimis Benefits
- Tax Treatment of De Minimis Benefits
- Time of Withholding
- FAQs & Sample Problems
Estimated Time: 2 hours
- Teacher: Raymund Manaig
- Teacher: Miguel Serrano