The following lncome Payments to Self-employed lndividuals or Professionals shall
be subject to Eight Percent (8%):
1. Professional fees, talent fees, commissions, etc. for services rendered by
individuals;
2. lncome distribution to beneficiaries of Estates and Trusts;
3. lncome Payment to certain brokers and agents;
4. lncome Payments to partners of general professional partnership;
5. Professionalfees paid to medical practitioners; and
6. Commission of independent and/or exclusive sales representatives, and
marketing agents of companies.
Please refer of the full text of RMC No. 1-2018 https://www.bir.gov.ph/images/bir_files/internal_communications_2/RMCs/2018/RMC%20No%201-2018.pdf
