Memorandum Circular No. 1039




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 1039, January 24, 1978 ] PROVIDING CERTAIN INFORMATION AND ARRANGEMENTS ON THE FILING OF INCOME TAX RETURNS 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 1977, are required to file income tax returns on or before the following dates: 1. March 15, 1978 — For taxpayers whose incomes are derived solely from salaries, wages, interests, dividends, fees, commissions, allowance or combination thereof. 2. April 17, 1978 — For taxpayers whose incomes are derived from business or profession or not classifiable under the above enumeration. 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 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, 1978 and April 1 to 17, 1978, revenue offices will be opened to the taxpaying public from 8:00 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 the inconvenience usually attendant to the last hour filing practices of taxpayers. By authority of the President: (Sgd.) JACOBO C. CLAVE Presidential Executive Assistant Manila, January 24, 1978 The Lawphil Project - Arellano Law Foundation