Memorandum Circular No. 1183




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 1183, February 12, 1980 ] AUTHORIZING GOVERNMENT WORKERS TO TAKE TIME OUT DURING OFFICE HOURS TO FILE THEIR INCOME TAX RETURNS Revenue offices will be available to serve the public on March 1-17, 1980 (for taxpayers whose incomes derive solely from salaries, wages, interests, dividends, fees, commissions, allowances, bonuses, or a combination of these), and on April 15, 1980 (for taxpayers whose incomes derive from business or profession not classified under the above-mentioned categories). However, the Bureau of Internal Revenue has set the hours of from 8 a. m. to 6 p. m. only, beginning Monday until Friday, for taxpayers to pay their obligations This leaves government officials and employees limited time outside of official schedules, in which, to comply with the BIR requirement. In order to allow government personnel the widest opportunity to file their income tax returns on time, heads of ministries, bureaus and offices, including government-owned or controlled corporations are hereby authorized to allow their employees to leave their respective offices during office hours to enable them within a reasonable time to file their income tax returns and pay their income tax. To enforce this measure properly, heads of offices are hereby enjoined to designate liaison officers who may be entrusted with the duty of filing of income tax returns for other government employees with the BIR.1aшphi1 Furthermore, the heads of offices are advised to exercise discretion in dispensing; the privilege granted by this Circular, taking care not to unduly disrupt or weaken the operation of their respective offices. (SGD.) JUAN C. TUVERA Presidential Assistant Manila, February 12, 1980 The Lawphil Project - Arellano Law Foundation