The municipality withheld taxes from employees but sometimes did not send the full amount to the BIR on time. This happened because staff did not double-check the system reports before paying and the system had errors. The full amount was eventually paid in January, but the late and short payments during the year violated the rules.

Why It Matters

Recommended Actions

• Require the MA and the MT to continue to be compliant with the BIR regulations on the withholding and remittance of taxes within the prescribed period.

Original Audit Finding Excerpt

"It can be noted from the above table that there were times that taxes withheld were not remitted intact. Upon inquiry, the MA claimed that manual checking of the system generated reports o n monthly taxes withheld was not done prior to remittance. System limitation caused the discrepancies."

Source Document