17) Who are the responsible officials in the government offices charged with the duty to deduct, withhold and remit withholding taxes?
The following officials are duty bound to deduct, withhold and remit taxes:
a) For Office of the Provincial Government-province- the Chief Accountant, Provincial Treasurer and the Governor;
b) For Office of the City Government-cities- the Chief Accountant, City Treasurer and the City Mayor;
c) For Office of the Municipal Government-municipalities- the Chief Accountant, Municipal Treasurer and the Mayor;
d) Office of the Barangay-Barangay Treasurer and Barangay Captain
e) For NGAs, GOCCs and other Government Offices, the Chief Accountant and the Head of Office or the Official holding the highest position.
Source : http://www.bir.gov.ph/index.php/tax-information/withholding-tax.html#wt0013
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