06-02-2019, 02:23 PM
A withholding agent is a separate entity acting no more than an agent of the government for the collection of tax in order to ensure its payments.
He is merely a tax collector, NOT a taxpayer. If a withholding agent was assessed for deficiency withholding tax under the NIRC, as such, it is being held liable in its capacity as a withholding agent and not its personality as a taxpayer (CIR vs. CA, GR 104151, March 10, 1995).
He is merely a tax collector, NOT a taxpayer. If a withholding agent was assessed for deficiency withholding tax under the NIRC, as such, it is being held liable in its capacity as a withholding agent and not its personality as a taxpayer (CIR vs. CA, GR 104151, March 10, 1995).