Title
Supreme Court
Withholding Tax on Government Payments
Law
Republic Act No. 1051
Decision Date
Jun 12, 1954
Republic Act No. 1051 requires all government entities in the Philippines to deduct and withhold taxes from money payments made to individuals, corporations, partnerships, and associations, ensuring the collection of taxes due and payable. Violators may face fines, imprisonment, administrative proceedings, dismissal from service, or deportation.

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