PD 218 Section 4

Section 4

SEC. 4. In the case of aliens employed by regional or area headquarters established in the Philippines by multinational corporations, there shall be deducted and withheld at the source in the same manner and conditions as that provided under Supplement A — Withholding on Wages of Commonwealth Act No. 466, as amended, on the gross salaries, wages, annuities, compensations, remunerations and emoluments from such regional headquarters a tax equal to fifteen per centum of the gross thereof.

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Other provisions in PD 218

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationPD 218 Section 4 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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