(NAR) VOL. 7 NO. 2 / APRIL-JUNE 1996
"Section 2. Officers required to deduct and withhold.SECTION 2. Repealing Clause. — All existing rules and regulations or parts thereof which are not consistent with the provision of these regulations are hereby revoked.
(c) Any public officer or employee presently charged with the responsibility to deduct, withhold and remit taxes on compensation, expanded and final withholding taxes as well as government money payments on percentage, franchise, etc. and value added taxes but who does not qualify under these regulations, shall be promptly replaced by qualified officers or employees and their designation submitted to the Commissioner of Internal Revenue thru the Revenue District Office where the government office is located, within the period prescribed in Section 2(b) of Revenue Regulations No. 1-87.