Republic Acts1 min read
Section 18Sec./Art. 18
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Section 58 of the NIRC, as amended, is hereby further amended to read as follows:
"Sec. 58. Return and Payment of Taxes Withheld at Source. -
"(A) x x x
"x x x
"The return for final and creditable withholding taxes shall be filed and the payment made not later than the last day of the month following the close of the quarter during which withholding was made."
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