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法律與法規命令

Tax Act:
The Regulations Governing the Withholding of Tax on Salaries and Wages
Article 5
Content:
Recipients of salaries and wages who fail to prepare and submit Reports of Exemption for Consolidated Income Tax shall have 5% of their total monthly payment withheld in accordance with Item 2, Subparagraph 1, Paragraph 1, Article 2 of the Standards of Withholding Rates for Various Incomes.
For wages for part-time jobs and salaries not paid monthly, the tax withholders shall withhold 5% of total payment.
 Update:2019-07-03

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