Accounting entry for Employee Tax withholdings:
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Debit : Salary Expenses (for the total salary amount)
Credit : Tax Payable (Amount deducted from employee)
Credit : Bank Account (Net amount transferred to his bank account)

Accounting entry for Employer Tax Expenses:
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Debit : Tax Expenses
Credit : Tax Payable

When the Tax is paid quartely:
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Debit : Tax Payable (for the total quartely share of employee + employer)
Credit : Bank

Hope it is clear now
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