Memorandum Circular No. 892




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 892, February 3, 1976 ] PROVIDING CERTAIN INFORMATION AND ARRANGEMENT ON THE FILING OF INCOME TAX RETURN BY ALL GOVERNMENT EMPLOYEES. Pursuant to Section 4-5 of the National Internal Revenue Code, all government employees irrespective of the amount of their gross income and regardless of the duration of their employment during the taxable year 1975 are required to file income tax returns on or before the following dates: (1) February 16, 1976 – For individuals whose gross income does not exceed ?1,800 (as well as other individuals who come under the various categories enumerated in Section 45 (a) (3) of the Tax Code). (2) March 15, 1976 – For individuals whose gross income reaching ?1,800 or more are derived solely from salaries, wages, interests, dividends, allowances, commissions, bonuses, fees, pensions or other combination thereof. (3) April 19 1976 – For all other individuals not mentioned above, including non-resident Filipino citizens. In order to assist government employees in filing their income tax returns, the head of office may designate a liaison officer to whom the employees may entrust the filing of their income tax returns.1aшphi1 In cases of those who would prefer to file and pay their income tax personally at the nearest Internal Revenue Office, all heads of offices are hereby authorized to allow them to leave their respective offices during office hours within a reasonable time to enable them to file their returns and: pay their income tax. In this connection it is informed that effective February 9, 1976, revenue offices will be opened to the taxpaying public from 7:30 A.M. to 6:00 P.M., Monday to Friday. All government employees are hereby urged to file their income tax returns as early as possible in order to avoid inconvenience which is usually attendant to the last hour filing practices of taxpayers. By authority of the President: (SGD.) JACOBO C. CLAVE Presidential Executive Assistant Manila, February 3, 1976 The Lawphil Project - Arellano Law Foundation