Section 5
SEC. 5. Paragraph (m) of Section 30 is hereby amended to read as follows: "(m) Additional requirement for deductibility of certain payments.—Any amount paid or payable which is otherwise deductible from, or taken into account in computing, gross income or for which depreciation or amortization may be allowed under this section and Section 29, shall be allowed as a deduction only if it is shown that the tax required to be deducted and withheld therefrom has been paid to the Bureau of Internal Revenue in accordance with this section, Sections 54 and 93 of this Code."