Tax refund

[blade101]

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its been a while since I had my taxation 101 so i'm a bit rusty. i'd like to ask if they still give out tax refunds? next question is who gives the refunds?the employer or BIR. I work for a big company and they're saying na much better daw to carry over the excess for next year. any suggestions comments and violent reactions would be welcomed.

[yacky2006]

Mo refund gyud sila.
Ang mo refund ana ang bureau of treasury after naay letter notice from BIR.
Mas maayo e offset nalang sa next calendar year ang refund aron dali.
Ang employer raman nimo ang mo process ana.