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.