Who Shall File
This return shall be filed in triplicate by every withholding agent (WA)/payor who is either an individual or non-individual, required to deduct and withhold taxes on income payments subject to Expanded/Creditable Withholding Taxes.
If the Government of the Philippines or any political subdivision agency or instrumentality thereof, as well as a government-owned or controlled corporation, is the withholding agent/payor, the return may be made by the officer or employee having control of the disbursement of income payment or other officer or employee appropriately designated for the purpose.
If the person required to withhold and pay the tax is a corporation, the return shall be made in the name of the corporation and shall be signed and verified by the president, vice-president, or any authorized officer and countersigned by the treasurer or assistant treasurer.
With respect to a fiduciary, the return shall be made in the name of the individual, estate or trust for which such fiduciary acts and shall be signed and verified by such fiduciary. In case of two or more joint fiduciaries, the return shall be signed and verified by one of such fiduciaries.
Authorized Representative and Accredited Tax Agent filing, in behalf of the taxpayer, shall also use this form to pay taxes mentioned in the preceding paragraph.
When and Where to File and Pay
The return shall be filed and the tax paid on or before the tenth (10th) day of the month following the month in which withholding was made except for taxes withheld for December which shall be filed/paid on or before January 15 of the succeeding year.
Provided, however, that with respect to non-large and large taxpayers who f...