BIR Ruling [DA-137-98]

April 13, 1998 BIR RULING [DA-137-98] Department of the Interior and Local Government National Capital Region MMC Compound, Quezon City Attention: Ma . Lourdes L . Ragonot Disbursing Officer II City Local Government Operations Office Gentlemen : This refers to your letter dated October 15, 1997 requesting for a waiver of the corresponding surcharge in connection with your failure to remit the monthly withholding tax. cdll It is represented that on October 10, 1997, you failed to remit the monthly withholding tax because you were on official leave of absence and you inadvertently forgot to leave it to your officemate who should have paid it to the bank and that you admit your responsibility and promised that such inadvertence will not happen again. In reply thereto, please be informed that based on your representations, your failure to remit the subject withholding tax liabilities on time is mainly due to your inadvertence aside from the fact that you were on a leave of absence. Considering, however, that you are a first-time offender, we are granting your request for abatement of penalties due to late remittance of withheld taxes. It is suggested though that to prevent any repetition of the same mistake, you have to know by heart your responsibilities and liabilities as a withholding agent as well as those who will take your place in case you are on leave of absence or will not be reporting for work, as the case may be. We hope, however, that this will not happen again, otherwise, we will be constrained to enforce against you all the sanctions provided for under our withholding tax laws, rules and regulations. You are hereby advised however, to remit the subject withholding taxes immediately. llcd Very truly yours, (SGD.) LIWAYWAY VINZONS-CHATO Commissioner of Internal Revenue