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Who Shall File
This return shall be filed in triplicate by the following: 1) All government offices, bureaus, agencies or instrumentalities, local government units, government owned and controlled corporation on money payments made to private individuals, corporations, partnerships, associations and other juridical/artificial entities as required under RA Nos. 1051, 7649, 8241, 8424 and 9337. 2) Payors to non-residents receiving income subject to value-added tax. 3) Payors to VAT registered taxpayers receiving income subject to value-added tax. 4) Payors to persons, natural or juridical, subject to percentage tax under Sec. 116 of the Tax Code, (ATC 082 & 084), if the taxpayer-payee opts to remit his percentage tax through the withholding and remittance of the same by the withholding agent-payor which option is manifested by filing the “Notice of Availment of the Option to Pay the Tax through the Withholding Process”, copy-furnished the withholding agent-payor and the Revenue District Offices of both the payor and payee. Treasurers of local government units, Treasurer/Chief Accountant of Government Agencies and Instrumentalities and Government-Owned and Controlled Corporations (GOCCs), or any person holding similar position and performing similar function, as withholding agents, shall deduct and withhold the prescribed creditable value-added tax and other percentage taxes before making any payment to the seller of goods and services. Where the government office referred to in the preceding paragraph has regional offices, branches or units, the withholding of the creditable VAT/other percentage taxes and the remittance therefor may be done on a decentralized basis. As such, the treasurer or the chief accountant or any person holding similar position in said regional office, branch or unit shall deduct and withhold the creditable VAT/other percentage taxes before ...

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