Memorandum Circular No. 965




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 965, March 8, 1977 ] PROVIDING CERTAIN INFORMATION AND ARRANGEMENT ON THE FILING OF INCOME TAX RETURN BY ALL GOVERNMENT EMPLOYEES. Pursuant to Section 45 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 1976 are required to file income tax returns on or before the following dates: (1) March 15, 1977 – For individuals whose gross income reaching ?1, 800 or more are derived solely from salaries, wages interests, dividers, allowances, commission, bonuses, fees, pensions or ther combination thereof.1aшphi1 (2) April 19, 1977 – For all other individuals not mentioned above, including nonresident Filipino citizens In order to assist government employees in filing their income tax returns, the head office may designate a liaison officer to whom the employees may entrust the filing of their income tax returns. 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 reasonable time to enable them to file their returns and pay their income tax. In this connection, it is informed that effective March 1 to 15, 1977 and from April 1 to 15, 1977, revenue offices will be open to that taxpaying public from 8:00 a.m. to 6:00 p.m. Monday to Friday. However, on March 12 and April 2, revenue offices will be open up to noon time only. 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 tax payers. By authority of the President: (SGD.) JACOBO C. CLAVE Presidential Executive Assistant Manila, March 8, 1977 The Lawphil Project - Arellano Law Foundation