This case has been cited 2 times or more.
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2014-12-03 |
LEONEN, J. |
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| In Rizal Commercial Banking Corporation v. Commissioner of Internal Revenue,[64] this court ruled that "the liability of the withholding agent is independent from that of the taxpayer."[65] Further: The [withholding agent] cannot be made liable for the tax due because it is the [taxpayer] who earned the income subject to withholding tax. The withholding agent is liable only insofar as he failed to perform his duty to withhold the tax and remit the same to the government. The liability for the tax, however, remains with the taxpayer because the gain was realized and received by him.[66] | |||||
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2014-11-19 |
BRION, J. |
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| Moreover, the NIRC only holds the withholding agent personally liable for the tax arising from the breach of his legal duty to withhold, as distinguished from his duty to pay tax.[23] Under Section 79 (B) of the NIRC, if the tax required to be deducted and withheld is not collected from the employer, the employer shall not be relieved from liability for any penalty or addition to the unwithheld tax. | |||||