When income taxes have been withheld pursuant to the provisions of Chapter I through Chapter V (Withholding), for the purposes of a refund or Appropriation of income taxes to the person from whom taxes are to be withheld under those provisions, the payment is deemed to have been made on the day on which the person required to withhold and pay over income taxes pursuant to those provisions is required to pay those income taxes to the national government (or on the day of withholding, if the day of withholding is after the day on which they are required to be paid).