Republic Acts1 min read
Section 6June 17, 2008, Sec./Art. 6
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Section 79(A) of Republic Act No. 8424, as amended, otherwise known as the National Internal Revenue Code of 1997, is hereby further amended to read as follows:
"Section 79. Income Tax Collected at Source. -
"(A) Requirement of Withholding. - Except in the case of a minimum wage earner as defined in Section 22(HH) of this code, every employer making payment of wages shall deduct and withhold upon such wages a tax determined in accordance with the rules and regulations to be prescribed by the Secretary of Finance, upon recommendation of the Commissioner:
"x x x."
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