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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Philippines /8. Non-compliance with withholding requirements / 8.1 Employer failures

8.1 Employer failures

Philippines

8.1�� Employer failures

Employer failure	Consequence
Failure to file any return and pay the amount of tax or installment due on or before the due date	25% surcharge
Filing a return with a person or office other than those with whom it is required to be filed	25% surcharge
Failure to

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3.8 Termination of employment

3.7 Pregnancy and parental leave

9.2.2 Work permits

Author details

9.3 Emiratisation

6.3 Inbound employees on assignment

3.5 Redundancy pay

1.1 Introduction: overview of the domestic payroll system

2.2.1 Assessable earnings for NSSF

2.2.3 National Housing Trust (NHT)

9.1 Employment legislation

2.2 Withholding of social security

1.2.1 PAYE income tax and health surcharge filings

1.4 Fringe benefits tax

9.3 Work visas

2.2.5 FONACOT withholding

1.3.2 Annual reporting

2.1 Withholding of income tax

1.1 Permanent establishment

2.2.1 Employee provident fund (EPF)