What happens when Annex B-2 is submitted beyond the deadline of April 20, 2018?

If the sworn declaration was only submitted by the income payee to the payer after the deadline of April 20, 2-18, the payee’s excess tax withheld, if any, prior to the approval of RR 11-2018, shall not be refunded by the income payer. The payee’s executed sworn declaration shall only be applied by the withholding agent on all income payments after receipt of such declaration.