Memorandum Circular No. 94




MALACAÑAN PALACE MANILA BY THE PRESIDENT OF THE PHILIPPINES [ Memorandum Circular No. 94, February 13, 1989 ] URGING ALL GOVERNMENT OFFICIALS AND EMPLOYEES TO FILE THEIR ANNUAL INCOME TAX RETURNS ON OR BEFORE MARCH 15, 1989 The national budget is a key government instrument for the attainment of national development objectives. In this connection, it is necessary to enhance voluntary tax compliance in order for the government to reach the revenue goal for the year 1989. In the attainment of the said objective, men and women who are now in the government service should set an example to the entire citizenry by the early filing of their annual income tax returns. IN VIEW WHEREOF, all officials and employees of the National Government, local government units as well as government-owned and controlled corporations are hereby urged to file their income tax returns on or before March 15, 1989 covering income for the preceding taxable year. This Memorandum Circular shall take effect immediately. Done in the City of Manila, this 13th day of February , in the year of Our Lord nineteen hundred and eighty-nine.1aшphi1 (Sgd.) CORAZON C. AQUINO By the President: (Sgd.) CATALINO MACARAIG, JR. Executive Secretary The Lawphil Project - Arellano Law Foundation