Clarification on the term “managerial and technical positions” under Revenue Regulations 11-2010

Here’s a link to the full text of Revenue Regulation No. 11-2010 issued by the Bureau of Internal Revenue on October 26, 2010 further clarifying the meaning of”Managerial and Technical Positions” in relation to the 15% preferential income tax rate for qualified Filipinos employed by Regional or Area Headquarters and Regional Operating Headquarters of Multinational Companies.

RR 11-2010