Practice question
Does the advisory’s list include income tax claimed for excess withholding, if applicable?
- No; excess withholding can never be relevant.
- Only a company’s income tax on its profits is listed.
- Yes.
- Every employee automatically receives all prior tax payments.
- Only the worker’s neighbor may claim it.
Legal references
- DOLE Labor Advisory 06-2020, January 31, 2020, Sections I-IV, archived signed original DOLE PDF: https://web.archive.org/web/20220809160012id_/https://www.dole.gov.ph/wp-content/uploads/2020/02/Labor-Advisory-No.-06-20-Guidelines-on-the-Payment-of-Final-Pay-and-Issuance-of-Certificate-of-Emplo.pdf
- DOLE January 2026 official confirmation of final-pay and COE rules: https://dole.gov.ph/news/final-pay-coe-must-be-released-on-time-dole/
Answer this question in flashcards to review your response and continue practicing.