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Ation of Withholding Tax Provisions by a Government Officer. The withholding tax return shall be filed/and tax paid within twenty (20) days from the date the tax was deducted and withheld. The return shall be filed and the tax paid with any Authorized Agent Bank (AAB) located within the jurisdiction of the Revenue District Office (RDO) where the withholding agent's place of business is located. In places where there are no Authorized Agent Banks, the return shall be filed and the tax paid direct.
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