Republic Acts1 min read
Section 82National Internal Revenue Code of 1997 (Republic Act No. 8424), Sec. 82
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Return and Payment in Case of Government Employees. - If the employer is the Government of the Philippines or any political subdivision, agency or instrumentality thereof, the return of the amount deducted and withheld upon any wage shall be made by the officer or employee having control of the payment of such wage, or by any officer or employee duly designated for the purpose.
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