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[ BIR REVENUE MEMORANDUM CIRCULAR NO. 21-2010, March 08, 2010 ]
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 21-2010, March 08, 2010 ]
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Title
National Administrative Register
REITERATION OF THE APPLICABLE PENALTIES FOR EMPLOYERS WHO FAIL TO WITHHOLD, REMIT, DO THE YEAR-END ADJUSTMENT AND REFUND EMPLOYEES OF THE EXCESS WITHHOLDING TAXES ON COMPENSATION
[ BIR REVENUE MEMORANDUM CIRCULAR NO. 21-2010, March 08, 2010 ]