The municipality generally withheld and remitted employee taxes correctly, but there were a few instances where the taxes it withheld were not fully remitted to the tax authority.

Why It Matters

Recommended Actions

• Ensure continuous compliance by the Municipal Accountant and the Municipal Treasurer with the withholding of appropriate taxes and remittance thereof within the prescribed period.

Original Audit Finding Excerpt

"With the exception of minimal cases where taxes withheld were not remitted intact, the Municipality largely complied with the withholding and remittance of taxes in CY 2023 pursuant to the Bureau of Internal Revenue (BIR) Revenue Regulation (RR) No. 2-98 dated April 17, 1998."

Source Document