RA 10963 Section 21

Section 21

SEC. 21. Section 79 of the NIRC, as amended, is hereby further amended to read as follows: "SEC. 79. Income. Tax Collected at Source. - "xxx "(C) Refunds or Credits. - "(1) Employer. - xxx "(2) Employees. — xxx "xxx "(D) Withholding on Basis of Average Wages. - x x x "(1) xxx "(2) xxx; and “(3) xxx. "(E) Nonresident Aliens. — x x x "(F) Year-end Adjustment — xxx."

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Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of July 4, 2026

CitationRA 10963 Section 21 (LawPlayer, data as of July 4, 2026)

Source: Supreme Court E-Library, Republic of the Philippines. Philippine laws are public documents (works of the government).

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