Home
Under existing rules of RA 8756 (ROHQ law), a manager or technical employee complying with the qualifications set forth in its implementing rules, is entitled to a preferential tax treatment of 15% income tax on his compensation. Considering that a manager currently enjoys this entitlement by operation of law, will a disqualification on his entitlement be considered diminution of benefit?
The said manager has been enjoying the preferential tax treatment for 2 years. However, due to a transfer from an ROHQ entity to a non-ROHQ entity (affiliated companies) disqualifies him from the enjoyment of the preferential tax rate. The manager asserts that such disqualification is considered diminution of benefits.
The said manager has been enjoying the preferential tax treatment for 2 years. However, due to a transfer from an ROHQ entity to a non-ROHQ entity (affiliated companies) disqualifies him from the enjoyment of the preferential tax rate. The manager asserts that such disqualification is considered diminution of benefits.
