Title
Amendment on BIR withholding tax returns filing
Law
Bir Revenue Regulations No. 3-2002, March 22, 2002
Decision Date
Mar 22, 2002
BIR Revenue Regulations No. 3-2002 mandates the submission of employee payee lists in diskette form and allows for substituted filing of income tax returns for employees receiving solely compensation income from one employer, streamlining tax compliance for both employers and employees.

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