RA 7497 Section 3

Coverage.

Section 3

SEC. 3. Coverage. – Every employer making payment of compensation income shall deduct and withhold a tax in an amount equal to the tax due on the employee's compensation income for the entire year, in accordance with Section 21(a) of the National Internal Revenue Code, as amended.

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Other provisions in RA 7497

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 7497 Section 3 (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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