THE Philippines has recognized the importance of building human capital. Together with 192 other United Nations member states, the country in 2015 committed to attaining the 17 Sustainable Development Goals (SDGs) by 2030.
THE Philippines has recognized the importance of building human capital. Together with 192 other United Nations member states, the country in 2015 committed to attaining the 17 Sustainable Development Goals by 2030. SDG 4, in particular, calls for ensuring inclusive and equitable quality education, and one of its underlying principles is that 'education is a public good, of which the state is the duty bearer.'The Philippine government is supportive of educational institutions.
For the moment, educational institutions should continue withholding the taxes at the earliest possible time once any of the conditions above are present. More specifically, expenses accrued at the end of the year for which supporting documents have not been received from the supplier should already be subject to withholding tax to avoid late remittance of withholding taxes.
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