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The Duties of The Withholding Agent Includes, But Is Not Limited To
The Duties of The Withholding Agent Includes, But Is Not Limited To
a) to register
b) to deduct and withhold tax from all money payments subject to withholding
tax (in this case, on rental payments to ROBINSONS LAND CORP)
c) to remit the tax withheld at the time prescribed by law (to BIR)
d) to file annual return