REVENUE REGULATIONS NO. 4-2002 issued on April 5, 2002 amends the due dates for the filing/issuance of certain BIR tax returns/forms, clarifies the form type to be used on certain transactions and prescribes certain attachments to returns filed. The Monthly Percentage Tax Returns (BIR Form No. 2551M) shall be filed and taxes due shall be paid not later than the 20th day following the end of each month. However, for Percentage Tax returns/other returns required to be filed under Sections 120, 125, 126 and 127 of the Tax Code, they shall be filed within the periods stated in those sections. The Monthly VAT Declarations (BIR form No. 2550M) shall be accomplished only for the first two (2) months of each taxable quarter, and shall be filed and taxes paid not later than the 20th day following the end of each month. To remit Percentage Tax and VAT withheld (whether creditable or final), withholding agents shall file the Monthly Remittance Return of VAT and Other Percentage Tax Withheld (BIR Form No. 1600) and pay the corresponding taxes within ten (10) days following the end of the month the withholding was made. However, for Percentage Tax on winnings and prizes withheld by the payor, the same shall be remitted using BIR Form No. 1600-WP. With respect to VAT withheld on income payments made to non-residents, the duly filed BIR Form No. 1600 and proof of payment thereof shall serve as sufficient basis for the claim of input tax to be applied against the output tax that may be due from the VAT-registered withholding agent. If the withholding agent is a non-VAT-registered taxpayer, the passed-on VAT withheld shall form part of the cost of the service purchased or treated as expense, whichever is applicable. The tax imposed under Section 33 of the Tax Code shall be treated as a final income tax on the employee that shall be withheld and paid by the employer on or before the 10th day of the month following the calendar quarter in which the fringe benefits were granted. For taxpayers enrolled with the Electronic Filing and Payment System (EFPS), the deadline for e-filing of the aforementioned tax returns/forms and e-payment of taxes due shall be five (5) days later than the deadline set above. Every withholding agent shall furnish each seller of goods and services/each person/entity specified in the Regulations from whom VAT/Percentage Tax have been deducted and withheld the Certificate of Creditable Tax Withheld at Source (BIR Form No 2307) not later than the 10th day of the following month. However, for the Percentage Tax on winnings and prizes withheld by the payor, the certificate to be issued by the withholding agent shall be the Certificate of Final Tax Withheld at Source (BIR Form No. 2306) which must be issued upon request of the payee. For purposes of claiming or applying the creditable taxes withheld against the taxes due on the returns to be filed by the payee, he shall attach a copy of the Certificate of Creditable Tax Withheld at Source (BIR Form 2307) issued by the withholding agent to each of the returns specified in the Regulatio