Title
Source: Supreme Court
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.

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