Luzon Power Distribution Corp. (LPDC), a power distribution utility, engaged Atty. Bernardo Cruz for legal retainer services in 2024 and paid him professional fees totaling ₱600,000 during the year. LPDC withheld creditable withholding tax (CWT) of ₱30,000 (5% on the first ₱3,000,000 of annual income payable to professionals) as required by RR No. 11-2018. However, due to an internal accounting oversight, LPDC failed to remit the withheld amount to the BIR within the prescribed period. The BIR assessed LPDC for the unremitted ₱30,000 plus a 25% surcharge and 12% deficiency interest per annum. LPDC argued that the government suffered no injury because Atty. Cruz already reported the ₱600,000 income in his ITR and properly claimed the ₱30,000 as a creditable tax against his income tax due. Is LPDC's argument tenable?