Effectivity of Presidential Decree No. 69 as Regards Income Tax
BIR Ruling No. 005-73 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Mar 19, 1973
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March 19, 1973 BIR RULING NO. 005-73 Effectivity of Presidential Decree No. 69 as regards income tax . Under Section 12 of Presidential Decree No. 69, as applied to income tax on individuals, the term "effective January 1, 1973" means certain provisions of the Tax Code as amended by Presidential Decree No. 69, shall apply to income earned starting January 1, 1973, the corresponding income tax on which is payable at the time of the filing of the return on or before April 15, 1974.
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