Republic Acts1 min read
Section 21Sec./Art. 21
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Section 79 of the NIRC, as amended. is hereby further amended to read as follows:
"Sec. 79. Income Tax Collected at Source. -
"x x x
"(C) Refunds or Credits. -
"(1) Employer. - x x x
"(2) Employees. - x x x
"x x x
"(D) Withholding on Basis of Average Wages. - x x x
"(1) x x x
"(2) x x x; and
"(3) x x x.
"(E) Nonresident Aliens - x x x
"(F) Year-end Adjustment. - x x x."
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