(NAR) VOL. IV NO. 1 / JANUARY - APRIL 1993
"SECTION 2. Monthly Return and Remittance of taxes withheld - Taxes deducted and withheld on:SECTION 2. Effectivity - These regulations providing for the foregoing amendment shall be effective on all taxes withheld for the month beginning December, 1992.
i compensation income;
ii income payments subject to the creditable (expanded) withholding taxes; and
iii income subject to final withholding taxes.
shall be remitted within ten (10) days after the end of each calendar month with the filing of appropriate return. (BIR Form 1743-W). However, taxes withheld from the last compensation/income payment for the calendar year (December) shall be remitted on or before the 25th of January of the succeeding year."