Payment and Remittance.
Section 2
SEC. 2. Payment and Remittance.—The energy tax referred to in the preceding section shall be paid to and withheld by electric utilities from their respective residential customers along with their monthly electric billings. The owner, proprietor, operator or any person in charge of the electric utility shall, within twenty (20) calendar days after the end of each calendar month in which the tax is collected, file a true and correct return with the Commissioner of Internal Revenue in the manner or form to be prescribed by the Ministry of Finance, and remit within the same period the total amount of tax so collected.