Republic Acts1 min read
Section 4Sec./Art. 4
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Section 22 of the National Internal Revenue Code of 1997, as amended, is hereby further amended to read as follows:
"Section 22. Definitions. - When used in this Title:
x x x
(KK) The term of 'filing of return' shall refer to the act of accomplishing and submitting the prescribed tax return, electronically or manually, to the Bureau of Internal Revenue, or through any authorized agent bank or authorized agent bank or authorized tax software provider, as required under this Code or as prescribed under existing rules and regulations.
(LL) The terms 'payment of tax' or 'remittance of tax' shall refer to the act of delivering the amount of tax due or withheld, either electronically or manually, to the Bureau of Internal Revenue, or through any authorized agent bank or authorized tax software
provider, as required under this Code or as prescribed under existing rules and regulations."
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