Title
Amendment on Income Tax Return Filing for Employees
Law
Revenue Regulations No. 19-2002, October 11, 2002
Decision Date
Oct 11, 2002
Revenue Regulations No. 19-2002 streamlines the income tax return process for employees receiving solely compensation from one employer, allowing for substituted filing through the Certificate of Compensation Payment/Tax Withheld (BIR Form No. 2316) when tax due equals tax withheld, thereby simplifying compliance and documentation requirements.
A

Analyze Cases Smarter, Faster
Jur helps you analyze cases smarter to comprehend faster, building context before diving into full texts. AI-powered analysis, always verify critical details.