REVENUE MEMORANDUM CIRCULAR NO. 85-2012 issued on December 26, 2012 reminds all withholding agents of their obligation to issue withholding tax statement for taxes withheld at source, whether final or creditable, within 20 days following the close of taxable quarter. For Final Withholding Taxes, the statement should be given to the payee on or before January 31 of the succeeding year.