Logo

SiPAT

Over-Remittance of Taxes Due to Payroll Report Variances

Baliwag City · 2024

Severity: LowRecommendation: Unknown

What Happened?

Category: Tax AdministrationIssue: Non-compliance

The city paid more taxes to the government than it should have, by about ₱27,000, because the payroll figures used to calculate the taxes were later changed. This is a mistake that needs to be corrected to avoid future errors.

Why It Matters

Recommended Actions

No recommendations are available for this finding yet.

Original Audit Finding Excerpt

"However, the AT noted an over-remittance of taxes totaling ₱27,410.09 in the succeeding year owing to variances between the initial and final payroll reports from the Baliwag Polytechnic College (BTECH)."

Source Document

BaliwagCity2024_Audit_Report.pdf

Baliwag City · 2024 AAR · 3 files