Section 1
SECTION 1. All bureaus, offices, agencies and instrumentalities of the government, including government owned or controlled corporations, provinces, cities and municipalities, shall, before making any money payment to private individuals, corporations, partnerships and/or associations, deduct and withhold any and all taxes the amount of which can be fixed, determined, computed or ascertained, due from such individuals, corporations, partnerships and/or associations on account of said money payment: Provided, however, That, the deductions and withholding referred to herein shall not be required in case previous payments of the aforesaid tax liability or liabilities had already been made by the corresponding payee.