44. First Statement: All income payments which are required to be subjected to withholding tax shall be subject to the corresponding withholding tax rate to be withheld by the person having control over the payment and who, at the same time claims the expenses. Second Statement: The obligation to withhold is imposed upon the buyerpayor of income although the burden of tax is really upon the seller-income earner. Hence, unjustifiable refusal of the latter to be subjected to withholding shall be a ground for the mandatory audit of all internal revenue tax liabilities, as well as the imposition of penalties under the Tax Code, upon veried complaint of the buyer-payor